Match List-I (Item of expenditure/receipt) with List-II (Nature of expenditure/receipt) and select the correct answer using the options given below the lists:

List-I	List-II
a. Carriage charges on a new machine purchased for factory	1. Revenue receipt
b. Legal expenses incurred in defending a case of violation of a provision of Factories Act	2. Revenue expenditure
c. Grant-in-aid received from the Government for the construction of a building	3. Deferred revenue expenditure
d. Amount received for a part of the office building sublet	4. Capital expenditure
	5. Capital receipt