JKL Enterprises Inc. (JKL), a publicly accountable entity, constructed a new manufacturing

facility. The project began in the fall of 20X6 with an environmental assessment.

Engineering and design work was done in January 20X7. Construction on the new facility

began in May 20X7. All activities were substantially completed by October 31, 20X7.

JKL received and paid the following invoices related to building the manufacturing facility: