Nominal Accounts are those accounts that record all revenues, expenses, gains, and losses incurred by a business. The purpose of these accounts is to calculate the net profit or loss of the business.
Out of the given options, "Land" is not a Nominal Account. It is a Real Account, which records all assets owned by a business, including land, buildings, machinery, etc. Real Accounts are used to track changes in assets, which are expected to provide economic benefits to the business over a long period.
On the other hand, Rent, Wages, Discount, and Interest are all examples of Nominal Accounts. Rent is an expense account that records the cost of renting a property for business purposes. Wages are an expense account that records the cost of paying employees for their services. Discount is an income account that records any discounts received or given by a business. Interest is an expense account that records the cost of borrowing money or interest paid on loans.
In summary, Land is not a Nominal Account as it is a Real Account that records the assets owned by a business. The other options, Rent, Wages, Discount, and Interest, are all Nominal Accounts as they record expenses, incomes, gains, and losses incurred by a business.