Which of the following is not a qualifying asset per IAS 23: Borrowing Costs? (Inventory which is produced in a short period of time such as 3 months or less. (Inventory which takes an extended period to prepare for sale to customers such as wine or specially constructed machinery, b) A large power generation facility which is under construction and expected to be used to sell electricity for 15 years. The power station will take 2-3 years to construct Select one a) and (0) b. (i) only Qand ODOO d. (only 00 only