Which of the Following Is True Regarding International Accounting Standard

Which of the following is true regarding International Accounting Standard No.23 (IAS 23) ,"Borrowing Costs," and FASB Statement of Financial Accounting Standards No.34 (SFAS No.34) ,"Capitalization of Interest Cost"?

A) IAS 23 requires the capitalization of borrowing costs less the amount of investment income generated by borrowed construction funds temporarily invested.
B) SFAS No.34 requires the capitalization of borrowing costs less the amount of investment income generated by borrowed construction funds temporarily invested.
C) IAS 23 requires that all interest should be expensed.
D) Both IAS 23 and SFAS No.34 require the capitalization of borrowing costs with no adjustment for the amount of investment income generated by borrowed