The following have been bifurcated into capital expenditure or revenue expenditure. Are the classifications correct? In either case- yes or no, please giving reasons for the same.

Revenue Expenditure: a. Annual maintenance charges for the machinery b. Buying additional factory space for installing machinery c. Modification to machinery to increase its efficiency d. Buying a new delivery van e. Changing the tires of the old delivery van

Capital Expenditure: a. New engine in the old delivery van b. Paying a driver to drive the delivery van on a full-time basis c. Paying rent for a parking space for the van d. Acquiring a patent to diversify your business e. Amortization of the patent