Which of the following would NOT be included in the cost of an item of property, plant, and equipment? O a. the purchase price net af any trade discounts and rebates O b. delivery costs OC. costs of training employees to use the asset Od costs of obligations associated with the asset's eventual disposal Chad Corporation purchased a tract of land for $ 765,000, which included a warehouse and office building. The following data were collected concerning the property Current Assessed Valuation Vendor's Original Cost Land $300,000 $250,000 Warehouse 200,000 150,000 Office Building 400.000 300.000 $900.000 $700,000 What are the appropriate amounts that Chad should record for the land, warehouse, and office building, respectively? O a. land, S 255,000, warehouse, S 170,000; office building, $ 340,000 O b. land, 5300,000, warehouse, S 200,000; office building, S 400,000 O c. land. 5 273,214 warehouse, S 163,929; office building, S 327,857 O d. land, $ 250,000, warehouse, S 150,000; office building, $ 300,000