Which One of the Following Statements Is True

Which one of the following statements is true?

A) If a plant asset is self-constructed for less than it would cost to purchase, a profit should be recorded upon the completion of the construction.
B) When property, plant, or equipment is acquired through donation, no entry is recorded.
C) Development stage enterprises need not report losses before sales are made.
D) Interest cannot be capitalized if a loan is taken when an asset is substantially complete and ready for its intended use.