When an entity acquired land with an old building and immediately demolished the old building...

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Accounting

When an entity acquired land with an old building and immediately demolished the old building so chat the land can be used for the construction of a plant, the cost incurred to demolish the old building should be
a. Expensed as incurred
b. Added to the cost of the plant
c. Added to the cost of the land
d. Amortized over the estimated time period between the demolition of the building and the completion of the plant
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