Wesley Hospital installs a new parking lot. The paving cost $$60,000$ and the lights to illuminate the new parking area cost $$24,000.$ Which of the following statements is true with respect to these additions?

$$60,000$ should be added to the Land account

$$24,000$ should be added to Land Improvements

$$84,000$ should be added to the Land account

$$84,000$ should be added to Land Improvements