Questions 8 and 9 please. Thank you!

8. XYZ Company leased an office suite. The lease term was five years. XYZ spent $5,000 to have the space divided into office cubicles before taking possession of the property. At the end of the five-year lease period, XYZ moved to another location. XYZ had taken $700 of depreciation deductions for the leasehold improvements when they moved. What happens to the remaining $4,300 of leasehold improvements? a) XYZ should continue to depreciate the $4,300 over the next ten years. b) XYZ should deduct the $4,300 as a loss on abandonment in the year they leave the property. c) XYZ should add the remaining $4,300 in depreciation to any improvements made to their new location and continue to depreciate the old improvements with the new improvements. d) XYZ will never be able to deduct the $4,300. Susan purchased a piece of land two years ago. She planned to build a new building for her landscape business (sole-proprietorship). She did not construct the building and decided to sell the land and made a $5,000 profit on the sale of the land. Which form or forms (other than Form 1040) will Susan use to report the gain? a) Schedule C b) Form 4797, Part I and Schedule D c) Schedule B d) Form 4797, Part III and Schedule D