State whether the following are capital, revenue or deferred revenue expenditure.

(i) Carriage of $ 7,500 spent on machinery purchased and installed.

(ii) Heavy advertising costs of $ 20,000 spent on the launching of a company’s new product.

(iii) $ 200 paid for servicing the company vehicle, including $ 50 paid for changing the oil.

(iv) Construction of basement costing $ 1, 95,000 at the factory premises.