Which of the Following Would Not Be Included in the Acquisition

Which of the following would not be included in the acquisition cost of a building?

A) An apportioned amount of the purchase cost when both the land and building are acquired in a basket purchase.
B) The cost of putting new windows and doors in the building before it opens for operations.
C) The cost of paving the parking lot and outdoor lighting in the lot.
D) The cost of paying an architect to design the remodelling modifications of the building before the store opens.