Pratt owns land that it operates as a parking lot. A shed was erected on the lot for the related transactions with customers. With regard to capital assets and Sec. 1231 assets, how should these assets be classified? Both of these assets are classified as ordinary B Land-Sec. 1231, Shed - capital Land-capital, Shed - Sec. 1231capital DLand-Sec. 1231, Shed - Sec. 1231 Land-capital, Shed-capital