Deering Inc. incurred the following costs to open a new manufacturing facility for its new product line in $2023.$

Required: Determine if each item$/$cost should be capitalized as land, buildings, equipment, or land improvements or if the item$/$cost should be expensed.

$($a$)$ Cost of parking lots

$($b$)$ Cost of demolishing an old building that was on the land when purchased

$($c$)$ Replacement of a minor broken piece of equipment

$($d$)$ Freight on equipment

$($e$)$ Cash paid for land and an old building

$($f$)$ Excavation costs for new building

$($g$)$ Landscaping costs $($useful life of $15$ years$)$

$($h$)$ Installation and preparation costs of equipment

$($i$)$ Cost of surveying and grading of land

$($j$)$ Salary of the company's president

$($k$)$ Architect's fees for constructing building plans$/$designs

$($I$)$ Attorney fees and recording fees related to purchasing land

$($m$)$ Interest on loans during building construction

$($n$)$ Installation of fences around the manufacturing facility

$($O$)$ comission fee paid to the real estate agency

$($p$)$ land assessment by city

$($q$)$ equipment purchase including sales tax

$($r$)$ delinquent real estate taxes kn property assumed by the purchaser

$($s$)$ insurance costs while in transit

$($t$)$ ordinary repairs $($maintenance and oil changes on equipment$)$