Answer
(A) Disagree - Organization and promotional expense should be expensed in the period incurred as part of advertising and promotional expenses.
(B) Agree - Architects fees can be included as part of acquisition cost because it was incurred inline with the purchase of the item.
(c) Agree - Interest for borrowed funds actively in use during construction should be capitalized. However, this is possible if the construction has already begun and is not near completion for intended use. Taxes paid in line with the construction can also be capitalized as this would have been avoided if there was no construction.
(D) Disagree - Interest revenue has no correlation to the acquisition cost.
Work Step by Step
As summarized above.
