Sandhill Manufacturing Inc. is installing a new plant at its production facility. It has incurred these costs:

Cost of the manufacturing plant (cost per suppliers invoice plus non-recoverable taxes)		$2,450,000
Initial delivery and handling costs		208,000
Cost of site preparation		610,000
Consultants used for advice on the acquisition of the plant		103,000
Interest charges paid to supplier of plant (indirect financing charges for amounts borrowed by supplier)		208,000
Estimated dismantling costs to be incurred after seven years		308,000
Operating losses before commercial production		408,000

Determine which costs Sandhill Manufacturing Inc. can capitalize in accordance with IAS 16.