Explanation:

- Interest on drawings refers to the charge levied on a partner for withdrawing money for personal use from their capital account.

- Capital Payment: Typically involves large expenditures that improve or increase the value of assets.

- Expenses: Regular operational costs incurred by a firm, such as rent, utilities, etc.

- Capital Receipt: It refers to income received by the business that isn't part of the regular operations, possibly resulting in liabilities reduction.

- Income: This is revenue or earnings generated by a firm during its normal operations.

The correct answer is Income, as interest on drawings is typically treated as income, increasing the firm's earnings.