need answer asap please 30 minutes

Question 6 of 15 - 14 III View Policies Current Attempt in Progress Which one of the following amounts is capitalized and depreciated? O $65,000 paid to construct a parking lot adjacent to the company's building O $4,200 mortgage payments on a warehouse built to store inventory $7,000 paid for closing costs on the acquisition of land on which an office building will be constructed $40 paid for an oil change in one of the company's delivery vehicles