Identify whether the following costs should be treated as a capital expenditure or a revenue expenditure when they are incurred under IFRS:

(a)$600 paid for repainting an office

(b)$5,500 paid for office furniture

(c)$9,500 paid for interest on a loan used to finance construction on an office building

(d)$8,200 paid to rebuild an engine on a company delivery truck

(e)$350 paid for an oil and filter change on a company delivery truck