3- The company Euro2023 Lda. was formed recently. It intends to acquire, during this month, a land worth 20.000,00 to produce and market strawberries for jams for 3 years. With regard to planting strawberries, setting up the irrigation system, and acquiring agricultural machinery and tools essential for the development of the activity, these investments will be implemented during the last quarter of 2023. a) In terms of investment, the following information was also made available