State with reasons which of the following items should be taken as a Capital and which of a revenue nature : (i) $2,000 paid on repairing of the factory building. (ii) $ 1,600 paid for erection of a new machine. (iii) $ 3,000 spent on replacement of worn out part of the machine. (iv) Carriage paid on goods purchased $300. (v) Payment of compensation to a discharged employee $20,000.