During $2024$ and $2025,$ Danny pays property taxes of $$3,500$ each year on a piece of land. During $2024,$ the land is vacant and unproductive. In $2025,$ Danny uses the land as a parking lot and generates $$16,000$ in income. Which of the following is true regarding the property taxes?$$

A$)$ Capitalize $$3,500$ each year.

B$)$ Deduct $$3,500$ each year.

C$)$ Capitalize $$3,500$ in $2024$ and deduct $$3,500$ in $2025.$

D$)$ Either B or C is acceptable.