Danube Corp purchased a used machine for $18.000 The machine required Instaliation costs of $2,000 and insurance while in transit of $800. At which of the following amounts would the machine be recorded? O A. $20.800 B. S20000 O C.$18,000 O D. $18.800 McArthur, Inc plans to develop a shopping center. In the first quarter, the following amounts were spent Acquisition of land Surveys and legal fees Land clearing Fencing Install lighting and signage $19,000 900 1,100 2.000 14,060 What amount should be recorded as the land improvements cost? O A. $3,100 O B. $16,060 O C. $2.000 O D. $4,000 ach vear based on an asset's usage