Acquisition Cost of Land

Hi, Everyone.

my qt is.

1.Mr. A sold one residential unit and purchased one farm land includes saplings, now he constructing one residential unit  in that land. In Purchase deed  land cost and sapling cost  mentioned separately.

Now, should i consider Sapling cost in  acquisition  cost of land.

2.  Wt if while constructing they destroyed those saplings.

Please give your view on this. Thank YOu.