Property, plant and equipment, which two of the following items can be capitalized?

The revised IAS16 provides additional guidance on directly attributable costs included in the cost of an item of property, plant and equipment.
(a)  These costs bring the asset to the location and working condition necessary for it to be capable of operating in the manner intended by management, including those costs to test whether the asset is functioning properly.
(b)  These are determined after deducting the net proceeds from selling any items produced when bringing the asset to its location and condition.
meaning that the cost should be Directly attributable costsof bringing the asset to working condition for intended use, Initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located.
  Examples of Directly Attributable Costs:   -Cost of employee benefits.
  -Cost of site preparation.
  -Initial delivery and handling cost.
  -Installation and assembly cost.
  -Cost of testing after deducting the net proceeds from selling any items produced.
  -Professional fees.
  So, 1.
No 2.
Yes 3.Yes 4.No 5.No (futurre economic benefit criteria do not met for training staff)