Which of the following legal expenses would be considered on account of capital?

Multiple Choice

a Preparing a two-year leasing contract for machinery to be used in operations.

b Negotiating with the CRA on a tax reassessment as income taxes are not a deduction.

c Dealing with a dispute with a customer as there would be long-term benefits to the business

d Preparing a long-term contract for a key employee as there would be log-term benefits to the business.