Which of the following would be qualify as a borrowing cost as defined in IAS 23 Borrowing costs?
1) Premium on redemption of preference share capital 2) Discount in the issue of convertible debt 3) Interest expense calculated using the effective interest rate 4) Finance charges related to finance lease
A. 1, 2 and 3 only B. 2, 3 and 4 only C. 1 and 4 only D. All four