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D is corrent. Borrowing costs must be capitalized if they meet certain criteria. Borrowing costs that do not meet the rules for capitalization are expensed in the current period.
A is incorrect. Borrowing costs must be capitalized if they meet certain criteria. Borrowing costs that do not meet the rules for capitalization are expensed in the current period. 
B is incorrect. Borrowing costs must be capitalized if they meet certain criteria. Borrowing costs that do not meet the rules for capitalization are expensed in the current period. 
C is incorrect. Borrowing costs must be capitalized if they meet certain criteria. Borrowing costs that do not meet the rules for capitalization are expensed in the current period.