Long$-$term operating assets are recorded at their original purchase price plus any expenditures required to obtain and prepare the asset for its intended use. A company purchased land and a building for $$500,000.$ Why is it important to carefully divide the $$500,000$ purchase price between the amount assigned to land and the amount assigned to building?

a$.$ Depending on how much cost is assigned to the land, interest expense can impact the reported amount of gross profit.

b$.$ Depending on how much cost is assigned to the building, depreciation expense can impact the reported amount of operating income.

c$.$ Depending on how much cost is assigned to the land, interest expense can impact the reported amount of income before income taxes.

d$.$ Depending on how much cost is assigned to the building, rent revenue can impact the reported amount of operating income.