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. Premium paid for a lease hold property	1. Revenue expenditure
b. Insurance premium paid for risks against accidental losses of properties (fixed assets)	2. Capital receipt
c. Amount realised from the sale of securities (investment)purchased earlier	3. Deferred revenue expenditure
d. Huge sales promotion expenses	4. Capital expenditure

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

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

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

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

Answer: Option C