Identify each of the following as R for revenue expenditure or C for capital expenditure. \begin{tabular}{|l|l|} \hline Purchased a patent for \$200,000 from another company & C \\ \hline Purchased a waste basket at a cost of \$10 & R \\ \hline Freight costs and sales taxes on a new machine & \\ \hline \begin{tabular}{l} Replaced the windows and electrical system in a building \\ $200,000 \end{tabular} & \\ \hline Research and development costs leading to a new patent. & \\ \hline \begin{tabular}{l} Testing costs incurred for a newly installed machine to assure \\ product quality. \end{tabular} & \\ \hline \begin{tabular}{l} Significant cost to replace a truck engine to extend the trucks' \\ useful life. \end{tabular} & \\ \hline \begin{tabular}{l} Incurred repair costs to maintain equipment in operating \\ condition. \end{tabular} & \\ \hline Settlement fees paid to an attorney for the purchase of land. & \\ \hline Installed a parking lot in front of the building. & \\ \hline \end{tabular}