BBB Ltd has the following general borrowings in place throughout the year ended 31 December 2019 $150,000,000 12% bank loan and $200,000,000 8% other long term loan. On 31 December 2019 $420 million was used for the construction of a qualifying asset which was completed during 2020. What amount should be capitalised as borrowing costs at 31 December 2019 in respect of this qualifying asset? (5%) O A $36,400,000 OB. $72,800,000 C$40,800,000 D. None of the options E $20,400,000