State whether the following are capital, revenue or deferred revenue?
1. Legal fees paid to the lawyer after acquiring a land Rs. 20,000.
2. Heavy advertising cost of Rs. 12,00,000 spent on introducing a new product.
3. Renewal of factory licence Rs. 12,000.
4. A sum of Rs. 4,000 was spent on painting the factory.
5. Carriage paid on goods sold.
