Classification of expenditures Given the following list of outlays, indicate whether each is normally considered a capital expenditure or an operating expenditure.

a$.$ An outlay of $$28,000$ for a marketing research report.

b$.A$$$325$ outlay for an office machine.

c$.$ An outlay of $$1,753,000$ to purchase copyrights from an author.

d$.$ A $$176,000$ investment in a portfolio of marketable securities$.$

e$.$ An outlay of $$4,000,000$ for a major research and development program.

f$.$ An outlay of $$3,800$ for a new machine tool.

g$.$ An outlay of $$3,455,000$ for a new building.

h$.$ An initial lease payment of $$12,650$ for electronic point$-$of$-$sale cash register systems.