Alpha, Inc. bought land and a new warehouse for $100,000. Because Alpha needs to separate the cost of the land (which will not be depreciated) from the cost of the building (which will be depreciated), Alpha got two independent appraisals. The first appraiser said the land was worth $10,000. The second appraiser said the land was worth $15,000. If Alpha records the land at $15,000 and the building at $85,000, this accounting choice would be considered ________.

A. conservative

B. fundamental

C. basic

D. aggressive