During the year, One Student Apartments purchased an apartment building to rent to university students. It cost the company $250 to repair damage done by a student tenant to one of its units. How should this cost be recorded by One Student Apartments?

A. It should not be recorded as the tenant will be charged for the damage

B. It should be recorded as repair and maintenance expense

C. It should be recorded as part of the apartment building asset account

D. It should not be recorded since this is an immaterial amount to the landlord