Explanation:

- Option 1: Rs 5,000 spent to remove a worn-out part that needs to be replaced with a new engine. This is a capital expenditure because it's related to the improvement of an asset by replacing a significant component.

- Option 2: Expenses on a foreign tour for purchasing a new machine. This is a capital expenditure as it's directly related to acquiring a capital asset.

- Option 3: Freight and insurance of the goods purchased. These costs are not considered capital expenditures beacuse it is reoccuring in nature

- Option 4: Amount spent on repairing a secondhand machine before being put to use. This is capital expenditure.becuse it done to make machine workable