For each of the following items, indicate whether the cost should be capitalized or expensed immediately:

a. Paid $1,200 for routine maintenance of machinery

b. Paid $5,400 to rent equipment for two years

c. Paid $2,000 to equip the production line with new instruments that measure quality

d. Paid $20,000 to repair the roof on the building

e. Paid $1,600 to refurbish a machine, thereby extending its useful life

f. Purchased a patent for $5,000