Facilities capital cost of money (FCCOM) is an imputed cost related to the cost of contractor capital committed to facilities . Which of the following statements is true:

a) This cost element is exception to FAR 31.205, prohibition against paying interest

b) This cost element is a stand alone cost and has nothing to do with CAS

c) A contractor can only be reimbursed for this cost if it is initially a part of its solicitation proposal.

d) Finance charges on the loan for a construction crane for a builder are an example of this cost element.