Final answer:
The form of capital that is not physical capital among the given options is C) Labor, as it represents human capital. Money is a form of financial capital, not physical capital.
Step-by-step explanation:
The question asks to identify which of the given options is not a form of Physical capital. Physical capital refers to the man-made resources used in the production of goods and services, such as machinery, equipment, and buildings. Based on this definition, the correct answer is C) Labor, since labor represents human capital, not physical capital. Options A) Machinery and B) Buildings are indeed forms of physical capital, as they are tangible assets that can be used in production. D) Money is also not a form of physical capital as it represents financial capital, which is used to acquire physical capital but is not used directly in the production process.