Newman Hospital Installs a New Parking Lot

Newman Hospital installs a new parking lot. The paving cost $30,000 and the lights to illuminate the new parking area cost $12,000. Which of the following statements is true with respect to these additions?

A) $30,000 should be debited to the Land account.
B) $12,000 should be debited to Land Improvements.
C) $42,000 should be debited to the Land account.
D) $42,000 should be debited to Land Improvements.