$11)$ Inventory includes:

a$)$Includes all expenditures necessary to acquire goods and place them in a condition ready for sale, except for inventory carrying costs

b$)$Includes all expenditures necessary to acquire goods and place them in a condition ready for sale, except for costs not directly related to the transaction

c$)$Includes all expenditures necessary to acquire goods and place them in a condition ready for sale, except for warehousing costs

d$)$Includes all expenditures necessary to acquire goods and place them in a condition ready for sale, except for transportation costs