Property Taxes on a Manufacturing Plant Are an Element of A \begin{array}

Property taxes on a manufacturing plant are an element of a $\begin{array} { l c c } & \text { Product Cost } & \text { Period Cost } \\\end{array}$
A) $\begin{array} { l c c } && \text { Yes } &&&&& \text { No } \\\end{array}$
B) $\begin{array} { l c c } && \text { Yes } &&&&& \text { Yes } \\\end{array}$
C) $\begin{array} { l c c } && \text { No } & &&&&\text { Yes } \\\end{array}$
D) $\begin{array} { l c c } && \text { No } &&&&& \text { No }\end{array}$