3. During Mayr 2016, Avon Corporation was assessed $5,000 by the city for sewer repairs. Following the sewer repairs, the company decided to repave the parking lot and complete a landscaping project {the nature of which constitutes an indefinite life]. On August 31, 2016, the company paid $3,800 ($3,000 for paving and $800 for landscaping). The chief accountant charged all expenditures to the Land account