J&S Development Company has spent $3,000,000 in expenditures to expand a building that originally cost $5,000,000. The expenditures are expected to benefit operations over the building's remaining useful life of ten years. The expenditures have been expensed as maintenance. Which accounting assumptions and/or principles have been violated? a. Conservatism b. Historical cost, reporting entity c. Matching d. Materiality, disclosure