[单选题]
Windsor has borrowed funds to help construct an asset; the asset meets the definition of a qualifying asset in accordance with IAS 23 Borrowing Costs. Not all of the funds were required immediately and so Windsor invested the spare cash in short-term investments to generate investment income.How should Windsor account for the borrowing costs and the investment income in accordance with IAS 23?Borrowing costs Investment income
A .Capitalise Set off against the borrowing costs
B .Capitalise Credit to profit or loss immediately
C .Expense to profit or loss immediately Credit to profit or loss immediately
D .Expense to profit or loss immediately Set off against the cost of the asset
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