Dear tutors, please help to answer this question based on MFRS123. Thank you

TION 2: a) MFRS123 Borrowing Costs prescribes the accounting treatment for Borrowing Costs limited to the costs of borrowing to construct or develop qualifying assets. List down THREE (3) examples of qualifying assets. ( 3 marks) b) In 2015, Medina Berhad raised a finance amounting to RM15 million for the purpose of constructing new plant and for working capital requirements. Medina Berhad expended RM4 million and RM6 million 1 January 2016 and 1 February 2017 respectively for the construction of new plant. The construction of the plant was completed on 30 June 2017. The details of the borrowings were as follows: 5% long-term loan RM 6,000,000 6% convertible bonds RM 5,500,000 8% redeemable preference shares RM 3500,000 Required: i. Compute the capitalization rate. (10 marks) ii. Calculate the amount of interest that qualifies for capitalization for the years ended 30 June 2016 and 30 June 2017. (14 marks) c) Describe THREE (3) conditions when the company can start to capitalize the borrowing costs