Wesley Hospital Installs a New Parking Lot $£ 30,000$ And the Lights to Illuminate the New Parking Area Cost

Wesley Hospital installs a new parking lot. The paving cost $£ 30,000$ and the lights to illuminate the new parking area cost $£ 15,000$ . Which of the following statements is true with respect to these additions?

A) $£ 30,000$ should be debited to the Land account.
B) $£ 15,000$ should be debited to Land Improvements.
C) $£ 45,000$ should be debited to the Land account.
D) $£ 45,000$ should be debited to Land Improvements.