please answer the questions as requested, thank you!

S7-2. (Learning Objective 2: Measuring the cost of a PPE) The costs included for the acquisition of land are listed in the "Land and Land Improvements" section of this chapter. First is the purchase price of the land, which is obviously included in the cost of the land. The reasons for including the other costs are not so obvious. For example, property tax is ordinarily an expense, not part of the cost of an asset. State why the other costs listed are included as part of the cost of the land. After the land is ready for use, will these related costs be capitalized or expensed