Answer:
c. replacing an engine in a company car
Explanation:
Capital Expenditure are long term expenditures incurred on non current assets, whose effect continues beyond an accounting year. Ex : Plant, Building Repair
Revenue Expenditure are short term expenses, incurred for day to day functioning on current assets, whose effect is only in short term. Ex : Petty repairs.
Carpet Cleaning, Bulbs replacement, Tune up are all Revenue Expenditures. Replacing engine of a company's car is a non current asset (car) repair which significantly effects the business life of asset in long run. So, It is a Capital Expenditure