Salcom Inc. is in the process of establishing its publishing business. It incurred costs on land and land improvements. Salcom would:

a.classify land as a tangible asset and land improvements as an intangible asset.

b.report land as an asset and expense the cost of land improvements in the year the cost was incurred.

c.depreciate land on a straight-line basis and land improvements using an accelerated depreciation method.

d.provide depreciation on land improvements but no depreciation on land.