A lessee incurred cost to construct a walkway and landscaping to improve a leased property. The useful life of the walkway and landscaping cost is fifteen years. The remaining term of the nonrenewable...

A lessee incurred cost to construct a walkway and landscaping to improve
a leased property. The useful life of the walkway and landscaping cost is
fifteen years. The remaining term of the nonrenewable lease is twenty
years. The walkway and landscaping cost should be

A. Capitalized as leasehold improvement and depreciated over twenty years.

B. Capitalized as leasehold improvement and depreciated over fifteen years.

C. Capitalized as leasehold improvement and expensed in the year in which the lease expires.

D. Expensed as incurred.