Discounts Available for Early Payment of Liabilities on Purchases of Capital

Discounts available for early payment of liabilities on purchases of capital assets should:

A) be capitalized as a part of the cost of the asset, whether taken or not, and subsequently included as amortization expense.
B) be recorded and reported as a contra account to the related liability account.
C) not be capitalized as cost of the asset whether taken or not.
D) be given no recognition until taken or until the discount period has expired: if not taken, the discounts should be added to the cost of the asset.