"Machine purchased will never be a final good"

Which of the following option is true in regards to the above statement?

The statement is false

The status of a commodity of being a final capital good, final consumer good or intermediate goods is dependent on how it is being used. If machine is being used in a firm for further production it will be treated as a final capital good, whereas, if it is purchased by a dealer to sell it off further then it will be considered as an intermediate good.