In violation of company policy, Lowell Company erroneously capitalized the cost of painting its warehouse. The auditors examining Lowell's financial statements would most likely detect this when:
a. Discussing capitalization policies with Lowell's controller.
b. Examining maintenance expense accounts.
c. Observing, during the physical inventory observation, that the warehouse had been painted.
d. Examining the construction work orders supporting items capitalized during the year.