Following is the list of items of Zorro LLC. As an IAS student which of the following are directly attributable costs to PPE?

a) staff costs arising directly from the construction of the item of property, plant and equipment

b) site preparation costs prior to acquisition of PPE.

c) Handling costs for movement of lubricant used for maintenance of equipment within the plant.

d) Salary of security manager and senior accountant

e) General overhead costs.

f) Dismantling cost of plant

g) Health and safety cost for operating equipment.

1- a, b and f

2- a, c, f, and g

3- a, b, c, f, and g

3- a, b, c, and f