When Might Borrowing Costs Not Appear in a Statement of Profit

Multiple Choice

When might borrowing costs not appear in a statement of profit or loss and other comprehensive income?

A) If they result from a negatively geared project.
B) If they are less than five percent of total expenses.
C) If borrowing costs are directly attributable to the acquisition, construction or production of a qualifying asset.
D) If they are not incurred in the ordinary course of business.