Cost of the manufacturing plant (cost per supplier's invoice plus non-recoverable taxes) $2,460,000 Initial delivery and handling costs 202,000 Cost of site preparation 608,000 Consultants used for advice on the acquisition of the plant 101,000 Interest charges paid to supplier of plant (indirect financing charges for amounts borrowed by supplier) 207,000 Estimated dismantling costs to be incurred after seven years 305,000 Operating losses before commercial production 401,000 Determine which costs Carla Vista Manufacturing can capitalize in accordance with IAS 16. According to IAS 16, following costs can be capitalized: $