Match List-I with List-II and select the correct answer using the options given below the lists:

List-I	List-II
a. Heavy amount of premium on redemption of preference shares	1. Capital expenditure
b. Excess of sale proceeds fixed assets over their original cost	2. Deferred revenue expenditure
c. Cost of installation of an old machine	3. Capital gain
d. Freight paid on purchase of raw material	4. Revenue of expenditure

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

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

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

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

Answer: Option C