Which of the following is NOT true concerning the treatment of borrowing costs under IAS $23$ Borrowing costs?

A$.$ Only borrowing costs on a qualifying asset can be capitalised

B$.$ Capitalisation of borrowing costs should be suspended if construction is suspended for an extended period

C$.$ Borrowing costs can continue to be capitalised once activities to prepare the asset for use are complete, if the asset is not yet in use

D$.$ Borrowing costs capitalised are net of any temporary investment income from the funds borrowed