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ABC Corp. purchased land ($60,000) and a building ($200,000) on June 30, 20X1. The building is assumed to have a 20-year useful life and $20,000 salvage value. Assuming ABC Corp. uses the straight-line method of depreciation, what is the amount of accumulated depreciation on the land and building at December 31, 20X2? Land: $4,500; Building $15.000 Land: $0: Building: $15,000 O Land: $0; Building $4,500 Land: $4,500; Building: $4,500 Land: $4,500; Building $13,500 Land: $0, Building: $13,500