Which Expense Below Would Not Be Considered Part of the Cost

Which expense below would not be considered part of the cost of a tangible long-lived asset?

A) the price paid for the property, plant, and equipment when purchased from the manufacturer
B) taxes paid on the purchase price of property, plant, and equipment
C) commissions paid to the salesperson that sold the property, plant, and equipment
D) repaving a driveway to the building where the property, plant, and equipment is housed