capital would mean infusion of money or equipment that will be used for the running and operations of a business. The closest answer that I can see here would be machinery because machinery will be used for the operations of the business and be used to generate income. It cant be water because water does not generate income. It could be employees, however, employees do not directly generate income although if it was a manufacturing company, they could be considered. Soil is definitely not capital, so the closest answer is machinery