Pharoah Manufacturing Inc. is installing a new plant at its production facilityIt has incurred these costs Cost of the manufacturing plant $($cost per supplier's invoice plus non$-$recoverable taxes$)$$$2,500,000$ Initial delivery and handling costs $205,000$ Cost of site preparation $610,000$ Consultants used for advice on the acquisition of the plant $109,000$ Interest charges paid to supplier of plant $($indirect financing charges for amounts borrowed by supplier$)210,000$ Estimated dismaling costs to be incurred after seven years $308,000$ Operating losses before commercial production $409,000$ Determine which costs Pharoah Manufacturing can capitalize in accordance with IAS $16.$ According to IAS $16,$ following costs can be capitalized: