For a Retail Gasoline Station,which of the Following Would Qualify

For a retail gasoline station,which of the following would qualify as capital? (i) the gas tanks and pumps
(ii) the service attendants' time
(iii) the plot of land on which the station sits

A) (i) only
B) (iii) only
C) (i) and (iii)
D) (ii) and (iii)