[单选题]
Company U is a China tax resident. Its fixed assets shown on the accounts of 2019 including:(1) Land which was separately evaluated and booked as fixed assets;(2) Fixed assets fully depreciated but still be used in the businesses;(3) Fixed assets obtained by means of finance leasing;(4) Fixed assets obtained by means of operating lease;(5) Machine and equipment which were not put into use.Which fixed asset(s) could not be depreciated in terms of the regulations of EIT?
A .(1) and (2) only
B .(1), (2), (4) and (5) only
C .(3) and (4) only
D .All of the above
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