What Is an Example of Deferred Acquisition Costs and How

What is an example of deferred acquisition costs and how does AASB 1023 require them to be treated?

A) They include commission or brokerage paid to agents to attract business. They should be deferred as an asset and systematically amortised over the period of expected benefit.
B) They include brokerage and legal fees paid in advance of the purchase of land. They should be deferred and included in the cost of the land.
C) They include the purchase of client lists and policy details from agents. They should be capitalised as an intangible asset and revalued at balance date.
D) They include brokerage and legal fees paid in advance of the purchase of land. They should be deferred and included in the cost of the land and they include the purchase of client lists and policy details from agents. They should be capitalised as an intangible asset and revalued at balance date.