In which of the following situations should the named company not record any depreciation expense on the asset described?

a. Commuter Airline is required by law to maintain its aircraft in "as good as new" condition.

b. Metro Advertising owns an office building that has been increasing in value each year since it was purchased.

c. Computer Sales Company has in inventory a new type of computer, designed "never to become obsolete."

d. None of the above answers is correct-in each case, the named company should record depreciation on the asset described.