Which of the following would be debited to an expense account?

A) $3,200 spent to repair the motor on a machine. The expenditure did not increase the life of the machine beyond the original estimate.

B) $4,000 spent in overhauling an engine, which increased its estimated useful life by four years

C) Installation of automatic controls on a factory machine

D) Purchase of a new automobile to be used by the owner of a business