[单选题]
Which of the following statements is correct?
A .Carriage inwards and outwards are both expenses which can be validly included inestablishing the cost of inventory
B .Carriage inwards is an expense but carriage outwards is sundry income so onlycarriage inwards can be included in the valuation of inventory
C .Carriage inwards and outwards are both expenses, but only carriage inwards can bevalidly included where appropriate in the valuation of inventory
D .Carriage inwards and outwards are both expenses, but only carriage outwards canbe validly included where appropriate in the valuation of inventory
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