Under ASPE, What Is the Acceptable Treatment for Borrowing Costs

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

A) Must capitalize costs that would have been avoided if the expenditure had not been made.
B) Must capitalize costs of any debt incurred for the inventory needs of the corporation.
C) Must expense the directly attributable borrowing costs on qualifying assets.
D) A company can make a policy choice on the treatment of borrowing costs.