For each of the following transactions, state whether the cost would be capitalized (C) or recorded as an expense (E).
A. Purchased a machine, $100,000; gave long-term note
B. Paid $600 for ordinary repairs
C. Purchased a patent for $45,300 cash
D. Paid $200,000 cash for addition to old building
E. Paid $20,000 for monthly salaries
F. Paid $250 for routine maintenance
G. Paid $16,000 for major repairs