Plant assets are occasionally acquired by means other than by paying cash. Choose the correct statement about such acquisitions.\ If equipment is acquired with 100% debt financing, the equipment is capitalized at the sum of all interest and principal payments on the debt.\ If a building is acquired by issuing an amount of stock that is significant in relation to the amount of stock outstanding before the exchange, the fair value of the building should be used to initially debit the building account.\ If land is received by a firm as a donation, no amount should be recorded for the land because there is no cost to the firm.\ If land is acquired as one component of a group of plant assets for a discounted aggregate price, the amount capitalized for the land is its market value.