McAllister Limited Announced Its Plans for a Major Restructuring of Its

McAllister Limited announced its plans for a major restructuring of its operations. Under AASB 137 Provisions, Contingent Liabilities and Contingent Assets, the entity is able to:

A) capitalise all direct and indirect restructuring costs.
B) set up a provision for the best estimate of all restructuring costs.
C) provide for restructuring costs that are associated with the ongoing activities of the entity.
D) provide only for restructuring costs that are directly and necessarily caused by the restructuring.