Which one of the following would be recognised as an investment property under IAS 40 in the consolidated financial statements of ABC ltd? A A property intended for sale in the ordinary course of...

 Which one of the following would be recognised as an investment property under IAS 40 in the consolidated financial statements of ABC ltd?

A A property intended for sale in the ordinary course of business

B A property being constructed for a customer

C A property held by BC ltd under a finance lease and leased out under an operating lease

D A property owned by BC ltd and leased out to a subsidiary