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

List-I	List-II
a. Compensation paid to retrenched workers of the factory for the loss of service	1. Capital expenditure
b. Legal expenses incurred in connection with the purchase of a plot of land	2. Capital receipt
c. Compensation received from the government for the compulsory removal of a business premises to another place	3. Revenue expenditure
d. Sale proceeds of merchandise (goods)	4. Revenue receipt

A. a-1, b-3, c-4, d-2

B. a-1, b-3, c-2, d-4

C. a-3, b-1, c-4, d-2

D. a-3, b-1, c-2, d-4

Answer: Option D