Write the next sentence in the following story.

How to account for tenant improvements
Define tenant improvements.
Tenant improvements are capital improvements made by the landlord. The landlord makes these improvements to prepare the space for the tenant.

Select from: A. Tenants apply for expansions after the improvements have been made. Both property taxes and statutory taxes are reinvested upon a tenant's return over time.. B. However, they may not be implemented with the intent to change the location, floor layout, or other features of the same home. In addition, instead of the landlord making improvements each year, they may instead consider making improvements only once or twice each year or ever more often.. C. Factors such as the amount of time the tenant spends in the room, the heating and cooling system or climate changes can affect this assessment. You can identify tenant improvements by noting how many hours the landlord does every night.. D. These improvements become permanent components of the property. They are owned by the landlord, and they remain capital assets of the landlord even when the tenant takes possession of the property... The answer should be
D.