We would not consider ________ an act of capital investment.

A) a son paying for his mother to go back to college
B) a company purchasing solar panels for its headquarters
C) a city government building a new fire station
D) a florist delivering roses on Valentine's Day

Capital investment refers to funds invested in a firm or enterprise for the purpose of furthering its business objectives. The purchase of long-term assets such as equipment, buildings, or machinery is typically considered capital investment. Option D, a florist delivering roses on Valentine's Day, represents a short-term operational expense rather than an investment in long-term assets, making it not an act of capital investment.