If Sec 1231 Applies to the Sale or Exchange of an an Unharvested

If Sec. 1231 applies to the sale or exchange of an unharvested crop sold with land, the costs of producing the crop are

A) deducted when incurred if the land is sold but capitalized if the land is exchanged.
B) capitalized.
C) deducted as an expense of operations when incurred and also deducted from the sales price at the time of the sale.
D) deducted as an expense of operations when incurred.