Which of the Following Would Be Human Capital and Physical

Which of the following would be human capital and physical capital,respectively?

A) for an accounting firm,the accountants' knowledge of tax laws and the number of hours worked by those accountants
B) for a grocery store,grocery carts and cash registers.
C) for a restaurant,the chefs' knowledge about preparing food and equipment in the kitchen
D) for a library,the building and the reference librarians' knowledge of the Internet