Property Taxes on the Manufacturing Facility Are an Element Of \begin{array}

Property taxes on the manufacturing facility are an element of
$\begin{array} {cc } & \text { Conversion Cost } & \text { Period Cost } \\\end{array}$
A. $\begin{array} {cc } &&& \text { No } &&&&&& \text { No } \\\end{array}$
B. $\begin{array} {cc } &&& \text { No } &&&&&& \text { Yes } \\\end{array}$
C. $\begin{array} {cc } &&& \text { Yes } &&&&&&\text { No } \\\end{array}$
D. $\begin{array} {cc } &&& \text { Yes } &&&&&& \text { Yes } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D