Which of the following would NOT be classified as part of non-current assets in a statement of financial position?

Which of the following would NOT be classified as part of non-current assets in a statement of financial position?
A . The interest paid on a loan raised to fund the construction of a factory, where that factory is still not ready for its intended use.
B . A property held as an investment which is let to tenants.
C . The goodwill arising on the acquisition of a subsidiary.
D . Assets held for sale, classified in accordance with IFRS 5 Non-current Assets Held for Sales and Discontinued Operations.

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Answer: D