Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

When constructing an asset for sale, directly related borrowing costs are most likely:
Option A:expensed as incurred.
Option B:capitalized as part of inventory.
Option C:capitalized as part of property, plant, and equipment.

Answer: B