With reference to capital and revenue expenditure, which of the following option is correct?

1
Labor paid to construct the building is a capital expenditure; The repair expenditure of the building is a revenue expenditure.
2
Wages paid for building construction is a revenue expenditure; Cost of goods sold is a capital expenditure.
3
Cost of goods sold is a revenue expense; Salary is a capital expenditure.
4
Purchase of investments is a revenue expenditure; Expenditure on advertisement is capital expenditure.

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