Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds
B) a qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale
C) financial assets and inventories that are manufactured or otherwise produced over a short period of time,and assets that are ready for their intended use or sale when acquired,are not qualifying assets
D) financial assets and inventories that are manufactured or otherwise produced over a short period of time,and assets that are ready for their intended use or sale when acquired,are qualifying assets