9. The following costs related to the purchase of production equipment were incurred by Wesam Company. Which of the following items is capitalized? A. Interest costs incurred to finance the equipment over its five-year useful life B. Transportation charges to deliver the equipment to Wesam Company C. Depreciation costs during the first year of the life of the equipment D. Maintenance expenditures during the first year of equipment use

the answer is B, why? I want the explanations, thank you!