An owner investment of land valued at $$20,000$ and a building valued at $$55,000$ into the business would include a:

a$.$ debit to the building account for $$75,000$

b$.$ debit to the land account for $$75,000$

c$.$ debit to the land account for $$55,000$ and building account for $$20,000$

d$.$ debit to the land account for $$20,000$ and building account for $$55,000$