1. A company purchased a warehouse for €35 million and incurred the following additional costs in getting the warehouse ready to use:
·€2.0 million for repairs to the building's roof and windows
·€0.5 million to modify the interior layout to meet their needs (moving walls and doors, inserting and removing partitions, etc.)
·€0.1 million on an orientation and training session for employees to familiarize them with the facility The cost to be capitalized to the building account (in millions) is closestto: