Middle City General Hospital purchases a parcel of land for $100,000 to install a new parking lot. Land clearing costs $5,000. The paving of the new parking lot costs $25,000 and the lights to illuminate the parking lot cost $13,000. Which of the following statements is true with respect to these expenditures?

The total amount debited to Land should be $105,000.
	The total amount debited to Lighting Expense should be $13,000.
	The total amount debited to Land should be $143,000.
	The total amount debited to Land Improvements should be $43,000.
	None of the above.