The answer is C. I want to know why should debited to an asset account?

16. An extraordinary repair to a building A) is a revenue expenditure and is debited to an expense account. B) is a capital expenditure and is debited to an expense account. C) is a capital expenditure and is debited to an asset account. D) is a revenue expenditure and may be debited to accumulated depreciation E) None of the above is correct