Listed below are costs $($or discounts$)$ to purchase or construct new plant assets.

$(1)$ Indicate whether the costs should be expensed or capitalized $($Meaning they are included in the cost of the plant assets on the balance sheet.$)$

$(2)$ For costs that should be capitalized, indicate in which category of plant assets $($Equipment$,$ Building, or Land$)$ the related costs should be recorded on the balance sheet.

$\backslash$table$[[$List$,$Category$],[1.$ Costs to clear and grade land purchased for a new plant.,?$],[2.$ Parking ticket fees incurred by the delivery truck that illegally parked when delivering new equipment.,?$],[3.$ Demolition costs to remove an old building on land purchased.,?$],[4.$ Janitorial costs incurred to clean equipment.,?$],[5.$ Repair costs to fix new equipment damaged by the crew that unpacked it$.,?],[6.$ Costs to lay foundation for a new building.,$],[7.$ Costs to unpack and assemble new equipment.,$(],[8.$ Costs charged by a contractor to install new equipment into the production line.,?$]]$