You are performing an audit of your client's property, plant, and equipment accounts. Which of the following accounting transactions most likely indicates a departure from generally accepted accounting principles?Group of answer choicesRepairs have been capitalized to equipment to keep it in normal working orderAssets have been acquired from affiliated corporations with the related transactions recorded and described in the financial statementsThe cost of freight-in on an acquisition has been capitalizedInterest has been capitalized for self-constructed assets