4. SGunselman Company purchased a machine on January 1, 2010. In addition to the purchase price paid, the following additional costs were incurred: (a)sales tax paid on the purchase price (b) tcanspotauon and insurance costs while the machinery was in transit from the seller (c)personnel training costs for initial operation of the machinery (d) installatin costs necessary to secure the machinery to the building flooring (e)maior overhaul to extend the life of the machinery (f) lubrication of the machinery gearing before the machinery was placed into service (g) ub ucation of the machinery gearing after the machinery (h) annual city operating license was placed into service, and Instructions Indicate whether the items (a) through (h) are capital (added to the cost basis of the machinery) or revenue expenditures (expenses on the income statement) in the spaces provided: C = Capital, R-Revenue (b