When the amount of interest to be capitalized as part of the cost of an asset is calculated, what is "avoidable interest"? O The part of average accumulated expenditures on which no interest cost was incurred The part of total Interest cost which would not have been incurred if expenditures related to the construction of the asset had not been made The amount of interest cost actually incurred on financing undertaken specifically related to the acquisition of the asset The cost of interest incurred as part of the acquisition of any operating assets