Which of the Following Statements Is Correct

Which of the following statements is correct?

A) IFRS requires that any net revenues or expenses derived from an asset before it is ready for use be included in income; ASPE requires that such revenues and expenses be included in the asset's cost.
B) ASPE requires that any net revenues or expenses derived from an asset before it is ready for use be included in income; IFRS requires that such revenues and expenses be included in the asset's cost.
C) Both IFRS and ASPE require that any net revenues or expenses derived from an asset before it is ready for use be included in income.
D) Both IFRS and ASPE require that any net revenues or expenses derived from an asset before it is ready for use be included in the asset's cost.