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D is corrent. Generally, any cost involved in preparing land for its ultimate use is considered a cost of the land. In this case, the cost assigned to the land should be the purchase price plus any costs associated with clearing the land and removal of the building (if any) less the proceeds from the sale of the building.
A is incorrect because land is not subject to amortization.
B is incorrect because both the costs to clear the land and the proceeds from the sale are capitalized as part of the net cost of the land.
B is incorrect because both the costs to clear the land and the proceeds from the sale are capitalized as part of the net cost of the land.