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Nzemaman Local Government incurred the following expendit...

Use the following information to answer the question below

Nzemaman Local Government incurred the following expenditure in the year 2015. 

Construction of market stalls 120,000
Staff salaries-------------------    40,000
Purchase of stationery--------- - 9,000
Sinking of boreholes------------
Building of classrooms
Maintenance of vehicles 
Purchase of equipment

Capital expenditure for the local government is 

A.

D473,000

B.

D438,000

C.

D422,000

D.

D410,000

Correct answer is B

No explanation has been provided for this answer.