Icon Industries, a Company Who Uses IFRS Reporting Standards, Is

Icon Industries, a company who uses IFRS reporting standards, is installing a new plant. The company has incurred the following costs Which of these costs can Tram capitalize in accordance with IFRS?

A) 1, 2, 3, & 4
B) 4 only
C) 1 & 4
D) 1, 3, & 4