M$10-4$

LO $10\mathrm{.}2$ When a company purchases land with a building on it and immediately tears down the building so that the land can be used for the construction of a ptant, the costs incurred to tear down the 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 tearing down of the Duftiling and the comptetion of the ptant