This is a test question. Please provide me with the most accurate solution.

According to IFRS, which of the following costs is allowed to be capitalized?

a.

Transportation-In Costs for a Long-term Asset

b.

All listed is allowed to be capitalized

c.

None of the items listed are allowed to be capitalized.

d.

Cost to Condition Asset for its intended use

e.

Cost of dismantling the Asset and site restoration