Under IFRS, What Is the Acceptable Treatment for Borrowing Costs

Under IFRS, what is the acceptable treatment for borrowing costs on a self constructed property, plant and equipment?

A) Capitalize costs that would have been avoided if the expenditure had not been made.
B) Capitalize costs of any internal debt incurred within the corporation.
C) Capitalize all indirectly attributable borrowing costs and expense the directly attributable costs.
D) A company can make a policy choice on the treatment of borrowing costs.