What are "costs of disposal"? Question content area bottom Part 1 A. The incremental costs directly attributable to the disposal of an asset. B. The amount obtainable from the sale of an asset in an arm's-length transaction between knowledgeable, willing parties. C. The incremental costs directly attributable to the disposal of an asset, excluding finance costs and income tax expense. D. The incremental costs directly attributable to the disposal of an asset, excluding finance costs