Capitalizing versus expensing For each of the following expenditures, indicate the type of account $($asset or expense$)$ in which the expenditure should be recorded. Explain your answers.

a$.$ $$22,000$ annual cost of routine repair and maintenance expenditures for a fleet of delivery vehicles.

b$.$ $$29,000,000$ cost to develop a coal mine, from which an estimated $1$ million tons of coal can be extracted.

c$.$ $$176,000$ cost to replace the roof on a building.

d$.$ $$201,000$ cost of a radio and television advertising campaign to introduce a new product

line.

e$.$ $$14,000$ cost of grading and leveling land so that a building can be constructed.