On May 1, 2020 Zippo Inc. acquired land with a very old building on it to build a new plant. They began construction on May 6, 2020 and construction was completed in 5 months. The company paid for the following expenditures during the year:

1. Cost of roof on building estimated to have lower useful life than building

2. Ongoing employee training costs on the equipment after the equipment had been put in operation

3. Architect fees

4. Legal costs to perform a title search of property purchased 5.

Interest paid during construction of the new building

6. Landscaping, trees, shrubs permanent in nature

7. Cost of fence and walkway on the property

8. Insurance costs for next year after building was complete

9. Discount not taken on the equipment

10. Cost to tear down the old building less salvage costs

11. Storage cost of equipment purchased due to the fact that the building was not ready when the equipment was shipped

12. Grant provided to company to help with the construction of new building

13. Major overhaul done on equipment to increase its useful life and output quality

14. Property taxes in arrears paid on purchase of property

15. Foreign exchange and duty costs of new equipment

Required: Determine where the items should be included. Choose either Land, Building, Equipment, Land Improvements, Expense or Other in the dropdown menu.