Among following items in the initial investment, which one is are not depreciable?

1. Purchase of land
2. Purchase of a building
3. Purchase of new furniture
4. Lay off premiums
5. Building a new warehouse
6. Additional investments to increase the stock

a) 2, 3, and 5 only

b) 1, 2, and 4 only

c) 1, 4, and 6 only

d) 2, 3, and 6 only

e) 3, 4, and 5 only