VI- (10 points) -The following costs are related to tangible and intangible assets. Indicate whether they should be capitalized (asset)) or written- of (expense or loss) when they occur: a) cost of new engine that extends the life of a vehicle. b) Cost of legal fees, survey fees, and cost of removing a building from land before a new building can be built. c) cost of changing oil of a vehicle. d) Cash received from selling fixtures of an old building removed to clear the land for a new bulding e) cost of interest on borrowed money during construction of a builds