Which of the following items should be capitalised within the initial carrying amount
(i) Cost of transporting the plant to the factory
(ii) Cost of installing a new power supply required to operate the plant
(iii) A deduction to reflect the estimated realisable value
(iv) Cost of a three-year maintenance agreement
(v) Cost of a three-week training course for staff to operate the plant().
A、(i) and (ii) only
B、(i), (ii) and (iii)
C、(ii), (iii) and (iv)
D、(i), (iv) and (v)