NEED THE CORRECT ANS ASAP

Our company has purchased a land for 472.000 TL including 18% VAT. Which of the following accounts is correct to use in the relevant accounting record ?

a)	252 Buildings Hs. 72.000 TL (Borrower)

B)	250 Land and Lands Hs. 400.000 TL (Creditor)

NS)	250 Land and Lands Hs. 400.000 TL (Borrower)

D)	391 Calculated VAT Hs. 72.000 TL (Borrower)

TO)	191 VAT Deductible 72.000 TL (Creditor)