Which of the following expenditures is considered as deferred revenue expenditure? 

1
Rs. 2,000 spent on repairs of machinery
2
Rs. 20,000 spent on some major alterations to a theatre which made it more comfortable and attractive.
3
Rs. 4,000 spent on dismantling, transportation and reinstalling plant and machinery to a new site
4
Rs. 60,000 spent on construction of railway siding

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