9. When funds are borrowed to pay for construction of assets that qualify for capitalization of interest, theexcess funds not needed to pay for construction may be temporarily invested in interest-bearingsecurities. Interest earned on these temporary investments should be
(A) used to increase the cost of assets being constructed.
(B) offset against interest cost incurred during construction.
(C) multiplied by an appropriate interest rate to determine the amount of interest to be capitalized.
(D) recognized as revenue of the period.