11. A company purchased some land on which an old building is located. The building has to be torn down to enable construction of a new building. Which, if any, of the following costs related to the old building should be capitalized as part of the land cost? a. Purchase price of the property. b. Permit fee for tearing down the old building c. Cost of tearing down the building in excess of salvage proceeds d. Costs of hauling off debris of old building