Mining Ltd has acquired a licence to explore a new area of interest and its accounting policy is to fully capitalise all of its E&E expenditures on an area of interest basis. During the period, costs have been incurred in relation to the following:

(a)		the acquisition of speculative seismic data in relation to the area of interest to be used to determine whether to apply for an exploration licence for that area
(b)		labour costs of engineers to analyse the seismic data obtained
(c)		the exploration licence fee
(d)		legal costs associated with obtaining the exploration licence
(e)		labour costs for engineers to carry out topographical, geological, geochemical and geophysical studies on the area after obtaining the exploration licence
(f)		payroll-related costs for that labour
(g)		contractors fees for exploratory drilling
(h)		hire of drilling equipment.

Which of the above items would qualify for capitalisation as part of the E&E asset under AASB 6/IFRS 6? Yes/no