Which of the following are capital, and which are not? Explain your answers.

a. Lifeguard training and certification from the Red Cross

b. The Ben and Jerry’s Waterbury, Vermont, ice cream factory

c. The Texas Giant roller coaster at Six Flags Over Texas

d. An individual retirement account (IRA) at Wells Fargo Bank

e. The Smithsonian National Air and Space Museum

f. 40 shares of Apple stock

g. An all-terrain vehicle used by park rangers at Yellowstone National Park

h. Cans of paint at Home Depot

i. A roll of 20 Kennedy half dollar coins

j. Wrigley Field, home of the Chicago Cubs