Which of the Following Must Be Capitalized by a Business

Multiple Choice

Which of the following must be capitalized by a business?

A) Replacement of a windshield of a business truck which was broken in an accident.
B) Repair of a roof of a building used in business.
C) Amount paid for a covenant not to compete.
D) Only b. and c. must be capitalized.
E) a., b., and c. can be expensed rather than capitalized.