A Company Recently Ordered a Piece of Machinery from Germany

A company recently ordered a piece of machinery from Germany to be used to manufacture a new product.Which of the following are generally included as cost of an item of property,plant and equipment in accordance with AASB 116?
Purchase price
Import duties
Share of fixed overhead costs
Cost of marketing the new product

A)
$$\begin{array} { | c | c | c | c | } \hline \text { Purchase price } & \text { Import duties } & \begin{array} { c } \text { Share of fixed overhead } \\\text { costs }\end{array} & \begin{array} { c } \text { Cost of marketing } \\\text { the new product }\end{array} \\\hline \text { Yes } & \text { Yes } & \text { No } & \text { No } \\\hline\end{array}$$ .
B)
$$\begin{array} { | c | c | c | c | } \hline \text { Purchase price } & \text { Import duties } & \begin{array} { c } \text { Share of fixed overhead } \\\text { costs }\end{array} & \begin{array} { c } \text { Cost of marketing } \\\text { the new product }\end{array} \\\hline \text { Yes } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline\end{array}$$
C)
$$\begin{array} { | c | c | c | c | } \hline \text { Purchase price } & \text { Import duties } & \begin{array} { c } \text { Share of fixed overhead } \\\text { costs }\end{array} & \begin{array} { c } \text { Cost of marketing } \\\text { the new product }\end{array} \\\hline \text { Yes } & \text { Yes } & \text { No } & \text { No } \\\hline\end{array}$$
D)
$$\begin{array} { | c | c | c | c | } \hline \text { Purchase price } & \text { Import duties } & \begin{array} { c } \text { Share of fixed overhead } \\\text { costs }\end{array} & \begin{array} { c } \text { Cost of marketing } \\\text { the new product }\end{array} \\\hline \text { Yes } & \text { No } & \text { Yes } & \text { Yes } \\\hline\end{array}$$