Under Australian Accounting Standard AASB 123 'Borrowing Costs',interest on Borrowings

Under Australian Accounting Standard AASB 123 'Borrowing Costs',interest on borrowings should not be included as part of the cost:

A) of a building intended to be leased for use by others
B) of any asset
C) of land being held for future building purposes
D) of a building constructed for an entity's own use