Indicate whether the following expenditures are considered capital expenditures (C) or are expensed as incurred (E) under U.S. GAAP:

a. Depreciation on office furniture _________

b. A repair of a machine in a plant. ___________

c. Freight cost for delivery of equipment to a new manufacturing facility.__________

d. Installation cost of a new mainframe computer.____________

e. Insurance policy for the next 6 months on equipment after installation. _____________

f. Sales tax on a newly purchased delivery van.________________

Please solve only if you are sure about it with explanations.

Thanks.