During the annual audit of Muss Company, you reviewed the real property tax assessment. Your investigation revealed that Muss recently renovated its office building and that subsequently, the county tax assessor increased the appraised value of the office building by the cost of the following: 1. A new heating and air conditioning system, including new ducting; 2. A vault door; 3. Landscape office furniture, which is commercial office furniture consisting of portable walls with desks and shelves attached which provides a semi-private work cubicle. Q1: Muss intends to appeal to the Tax Adjustment Board seeking a reduction in the assessment claiming that each of the above-listed items of property is personal property and not real property. In anticipation of the appeal, explain what the criteria are for distinguishing real and personal property. Q2:Using the same fact pattern do the air-conditioning, heating, ductwork, vault door, and landscape furniture meet the criteria for personal or real property? Explain fully