fa2 cbe jan -june 2013 examiner report

I have a problem in relation to the answer to this question which was outlined on the CBE FA2 Jan-June 2013,
Kina depreciates equipment using the
straight line method over an asset’
s useful life. On 1 June 2012 she
bought new equipment with a useful life of 5 years and paid the supplier $16,000. The invoice showed that the
total was made up as follows:
$
Equipment 12,600
Delivery 600
Installation 800
Maintenance for year to 31 May 2013 2,000
What is the total charge to
Kina’s income statement for the year to 31 May 2013?
A
$4,800
B
$5,920
C
$3,200
D
$2,800

In the answer it says installation is recorded as revenue expenditure and the other three items are recorded as capital expenditure? I am confused here since I thought that installation was part of capital expenditure?

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