Items of property, plant, and equipment being used to construct or develop a property for future use as an investment property are excluded from the scope of IAS 16. According to IAS 40 Investment Property, if an entity is constructing or developing a property with the intention to use it as an investment property, that property would fall under the scope of IAS 40 rather than IAS 16. Therefore, the correct answer to your question would be:

Items of property, plant and equipment being used to construct or develop a property for future use as an investment property

These items are not considered property, plant, and equipment under IAS 16 because they are intended for use as investment properties, which is governed by IAS 40, not for own use. On the other hand, the other options listed are within the scope of IAS 16:

Mineral rights and mineral reserves such as oil, natural gas, and similar non-regenerative resources are typically dealt with according to IAS 27 (now superseded by IFRS 6), and:

Living plants that are used in the production or supply of agricultural produce would generally be classified as either消耗性生物资产 (IAS 41 Agriculture) or 生产性生物资产, depending on their use and purpose.

Items of property, plant, and equipment (PPE) used to develop or maintain biological assets related to agricultural activity would be covered by IAS 41 Agriculture, not IAS 16.