The expenditures and receipts below are related to land, land improvements, and buildings acquired for use in a business enterprise. Determine how the following should be classified:

(g) Architects fee on building

(h) Cost of real estate purchased as a plant site (land $200,000 and building $50,000)

(i) Installation of fences around property

(j) Cost of razing and removing building

(k) Cost of parking lots and driveways

(l) Cost of trees and shrubbery (permanent)