Indicate the CORRECT statement: Question 3Answer a. When calculating the base cost of a capital asset using the Time apportionment base cost method, variable N will be limited to 20 if expenditure incurred in more than one year. b. When calculating the base cost of a capital asset using the Time apportionment base cost method, part of a year is not treated as a full year c. When calculating the base cost of a capital asset using the Time apportionment base cost method, N will be limited to a value of 10 if expenditure incurred in more than one year. d. When calculating the base cost of a capital asset, the Time apportionment base cost method cannot be used if expenditure was incurred in more than one year