Match List-I with List-II and select the correct answer:

List-I	List-II
a. Cost of pulling down an old structure preparatory to construct a new one	1. Capital loss
b. Purchase of a new spark plug for an old car	2. Revenue loss
c. Expenditure incurred on Research and Development	3. Capital expenditure
d. Theft by cashier during business hours	4. Revenue expenditure
e. Motor car burnt during a riot	5. Deferred revenue expenditure

A. a-4, b-3, c-5, d-1, e-2

B. a-3, b-4, c-5, d-2, e-1

C. a-2, b-5, c-3, d-1, e-4

D. a-5, b-4, c-3, d-2, e-1

Answer: Option B