When an entity acquired land with an old building and immediately demolished the old building so chat the land can be used for the construction of a plant, the cost incurred to demolish the old building should be

a$.$ Expensed as incurred

b$.$ Added to the cost of the plant

c$.$ Added to the cost of the land

d$.$ Amortized over the estimated time period between the demolition of the building and the completion of the plant