Query based on as 16 - borrowing cost

My friends and I were going through AS 16 when we landed upon a few doubts.  I post those doubts hereunder.  I request you to kindly answer the queries along with the relevant provisions if possible.

1. Cost is incurred for preparation of feasibility report, paid to a consultant, as required by the bank for approval of loan.  Whether the said cost can be included as Borrowing cost and capitalized?  Kindly note that AS 16 permits only those borrowing cost to be capitalized which are DIRECTLY ATTRIBUTABLE to the acquisiton, construction or production of qualifying asset.
2. Capitalization should be suspended during extended period in which active development in interrupted.  What would be the accounting treatment of borrowing cost during the period of suspension?  Once active development is resumed, how the supsended borrowing cost should be treated? Whether the same should be capitalized?
3. Say, a company procures borrowing cost at US $ 100,000 @ Rs. 45 with interest payable @ 5% p.a. The qualifying asset takes 5 years to get ready for its intended use.  The company defaults payment of interest for 2nd and 3rd year -

a.) The lender waives off the default amount of interest for 2 years but increases the rate of interest to 6% p.a.  How much borrowing cost should be capitalized?

b.) The company's bank takes over the liability @ interest rate of 7% p.a.  Whether the interest paid to the bank would qualify to be capitalised under AS 16 considering that the said cost is NOT DIRECTLY ATTRIBUTABLE to the acquistion, construction or production of qualifying asset?