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[单选题]

On 1 January, a company, which prepares its financial statements according to IFRS, arranged financing for the construction of a new plant. The company:
·borrowed NZ$5,000,O00 at an interest rate of 8%,
·issued NZ$5,000,O00 of preferred shares with a cumulative dividend rate of 6%, and
·temporarily invested NZ$2,000,O00 of the loan proceeds for the first six months of construction and earned 7% on that amount.
The amount of financing costs to be capitalized (NZ$) to the cost of the plant in the first year is closest to:

A.330,000.

B.400,000.

C.630,000.

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