Please answer the following MCQ accounting income tax

Which of the following items is not included in the computation of the adjusted cost base (ACB) of vacant land, which was purchased on January 2, seven years ago, and sold on October 1 , of the current year? a. Cost of the land at the original purchase date b. Payments for the mortgage principal. c. Property tax paid in the current year. d. Property tax paid on the land from the date of purchase to the date of sale. e. Payments for the mortgage interest from the date of purchase to the date of sale