The cost of an item of property, plant and equipment includes all of the following:

I. Purchase Price

II.Directly attributable costs such as freight and taxespaid.

III. Costs of dismantling and removing the item at the end of its useful life.

IV.Costs of restoring the site on which the item is located at the end of its useful life.

A.I and II only;

B.I and III only;

C.I, II, and III only

D.I, II,III and IV