Sunny Sky Paid $30,000 Cash for Piece of Land to Be

Sunny Sky paid $30,000 cash for piece of land to be used for a new corporate headquarters building.What is the effect of this transaction on the accounting equation?

A) One asset increases, while another asset decreases.
B) Total assets increase and total liabilities increase.
C) Total assets increase and total stockholders' equity increases.
D) Total assets decrease and total liabilities decrease.