The following expenditures relate to a chemical plant:

$($a$)$ Refundable customs duty on the plant

$($b$)$ Clearing charges paid to the port trust

$($c$)$ Demurrage for delay in clearing the consignment

$($d$)$ Freight

$($e$)$ Transit insurance

$($f$)$ Repair of some parts damaged while the plant was being unloaded at the port

$($g$)$ Cost of calibrating the plant

$($h$)$ Cost of materials spoilt during test run

$($i$)$ Cost of removal and cleaning up the site.

Which of these should be capitalized as part of the cost of the plant?