Which of the following items are properly classifiable as plant assets on the balance sheet?

a. Advertising that will appear in the future to inform the public about new energy-saving programs at a manufacturing plant.

b. A truck acquired by a manufacturing company to be used to deliver the company's products to wholesalers.

c. An automobile acquired by an insurance company to be used by one of its salespersons.

d. Adding machines acquired by an office supply company to be sold to customers.

e. The cost of constructing and paving a driveway that has an estimated useful life of 10 years.