Which of the following relating to construction of office premises cannot be included in its cost?
(a) Legal expenses and stamp duty incurred in checking on and transferring the title to the property
(b) Fees paid to the architect for preparing the plans and quantity surveyor for the bill of quantity
(c) Relocation expenses paid to the former tenant to obtain vacant possession of the premises
(d) Cost of material and labour on a portion demolished because it did not conform with planning