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

List-I	List-II
a. Preliminary expense	1. Capital expenditure
b. Travelling expenses of the salesman	2. Revenue expenditure
c. Profit on sale of a part of the business building	3. Capital gain
d. Nazrana paid on the purchase of land for business	4. Deferred revenue

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

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

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

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

Answer: Option A