9. David buys an office building with surrounding land. He paves over the surrounding land for use as a parking lot for the building's commercial tenants and their customers. Which of the following is true with respect to the cost paid for paving? a. The cost may be recovered over a 39-year recovery period b. The cost may be recovered over a 31.5-year recovery period c. The cost may be recovered over a 27.5-year recovery period d. The cost may be recovered over a 15-year recovery period e. The cost is capitalized as part of the land and may not be recovered until the property is sold