A city builds sidewalks throughout various neighborhoods at a cost of $2.1 million. Which of the following statements is not true? a. Because the sidewalks qualify as infrastructure, the asset is viewed in the same way as land so that no depreciation is recorded. b. Depreciation is required unless the city uses the modified approach. c. The modified approach recognizes maintenance expense in lieu of depreciation expense for qualifying infrastructure assets. d. The modified approach is allowed but only if the city maintains the network of sidewalks at least at a predetermined condition.