Rental Ltd recently acquired three two-storey buildings. Suitable tenants for these buildings have been located. The cost incurred were a purchase price of N$400,000; property transfer taxes N$20,500; attorney costs for legal services N$18,000; borrowing costs (as per IAS23) of N$2,560; start-up costs of N$10,000. Calculate the cost to be capitalised for each building. Select one: O A. N$438,500 OB. N$451,060 0 C. N$441,060