Which of the following statements is true according to IPSAS $5$ Borrowing costs?

$$ Borrowing costs may be capitalised for qualifying assets

$$ Borrowing costs may only be capitalised if the borrowing was specifically made in order to finance the asset

$$ Borrowing costs should be capitalised from the date on which construction of the asset commenced, even if the borrowing took place at a later date

$$ Capitalised borrowing costs should include the cost of borrowing between the date of completion of the asset and the end of the specific loan used to finance the asset