Which out of the following cases are capital receipt/expense ?

Official answer key: (D). Official source note: Which out of the following cases are capital receipt/expense ? (A) Sales-tax collected from the buyer of goods. (B) A company instead of receiving royalty year by year, received it in advance in lump sum (C) An employee director of a company was paid ₹ 1,50,000 as a lump sum consideration for not resigning from the directorship. (D) Payment of ₹ 50,000 as compensation for cancellation of a contract for the purchase of machinery with a view to avoid an unnecessary expenditure.