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 taxes paid

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, II and IV

B I and II only

C I and III only

D I, II and II only