Gunselman Company purchased a machine on January 1, 2022. In addition to the purchase price paid, the following additional costs were incurred: Indicate whether the items (a) through (h) are Capital or Revenue expenditures. (a) Capital sales tax paid on the purchase price, transportation and insurance costs while the machinery was in transit from the seller, (b) Capital V (c) Revenue (d) Capital (e) personnel training costs for initial operation of the machinery installation costs necessary to secure the machinery to the building flooring. major overhaul to extend the life of the machinery lubrication of the machinery gearing before the machinery was placed into service, lubrication of the machinery gearing after the machinery was placed into service, and Capital V (f) V Capital Revenue V (h) annual city operating license. Revenue v