You acquired a property consisting of Land & Buildings in one payment only. You also paid a sum to induce tenants living in the buildings to vacate the property. Is the payment to these tenants capitalizable as PPE? If so, is it added to the cost of land or building? Explain. (There is a definite correct answer to the question.)

SPOILER: It can be added to either land or building, but lets address the elephant in the room: How can we classify "payment to tenants to vacate" as either cost of land or building?