Land acquired so that it can be resold in the future is listed on the balance sheet as a(n) _______________, but land acquired for use in the operations of a business is listed on the balance sheet as a(n) _______________.

	a.	current asset, long term asset.
	b.	long term asset, investment.
	c.	investment, long-term asset.
	d.	property, plant, and equipment asset, intangible asset.
	e.	none of the above