Which of the following wouldnotbe included in the acquisition cost of a building?

A An apportioned amount of the purchase cost when both the land and building are acquired in a basket purchase.

B The cost of paving the parking lot and outdoor lighting in the lot.

C The cost of putting new windows and doors in the building before it opens for operations.

D The cost of paying an architect to design the re-modelling modifications of the building before the store opens.