4. A security structure with four scanning machines is under construction, with all costs of the project accordingly booked to the Assets Under Construction account. On July 1, the walls of the structure and roof are installed. On August 1, the four scanning machines are delivered. On September 1, the scanning machines are tested, and installation begins. On October 1, visitors begin using the facility as they begin walking through the scanning machines, however, only 3 of the 4 scanning machines are operational due to a faulty part for one of the machines that is on back-order with a vendor. On November 1, all four scanning machines are operational. The costs are accumulated in an Assets Under Construction account.

A. The costs should be transferred to an Infrastructure Asset account and depreciated beginning July 1.

B. The costs should be transferred to an Infrastructure Asset account and depreciated beginning August 1.

C. The costs should be transferred to an Infrastructure Asset account and depreciated beginning September 1.

D. The costs should be transferred to an Infrastructure Asset account and depreciated beginning October 1.

E. The costs should be transferred to an Infrastructure Asset account and depreciated beginning November 1.