Which of the Following Is Not an Example of a Capital

Which of the following is not an example of a capital investment project that focuses on minimizing resource waste and environmental degradation as a CSR objective?

A) Iron Mills Event Planning invests in an employee wellness and fitness center.
B) Foxburg Manufacturing invests in a soil reclamation project near its production plant to reclaim a piece of land affected by its wastewater flow.
C) Parker Mining invests in planting more trees and vegetation than required by the local laws on fields created by its strip mining efforts.
D) Clinton Industries invests in water shed reclamation efforts to bring trout back to local streams and waterways.