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		Capital ExpenditureRevenue Expenditure
(b)		$5,500 paid for office furniture		Revenue ExpenditureCapital Expenditure
(c)		$9,500 paid for interest on a loan used to finance construction on an office building		Revenue ExpenditureCapital Expenditure
(d)		$8,200 paid to rebuild an engine on a company delivery truck		Revenue ExpenditureCapital Expenditure
(e)		$350 paid for an oil and filter change on a company delivery truck		Revenue ExpenditureCapital Expenditure