The acquisition costs of property, plant, and equipment do not include:
a. the ordinary and necessary costs to bring the asset to its desired condition and location for use.
b. the net invoice price.
c. legal fees, delivery charges, installation, and any applicable sales tax.
d. maintenance costs during the first 30 days of use.

d. Maintenance costs during the first 30 days of use

Explanation:

The acquisition costs of property, plant, and equipment includes all the cost necessary to make the item of property, plant, and equipment available for use.

In other words, these cost includes the ordinary and necessary costs to bring the asset to its desired condition and location for use.

This cost therefore includes net invoice price, legal fees, delivery charges, installation, and any applicable sales tax.

The right option is d. Maintenance costs during the first 30 days of use.

all of them make sense but, i would have to say ask someone who has been there/or lives there, and/or read recent newspapers from that city.

hope this !