The correct answer is 1, 2, and 4.

Capital accounts in a country`s balance of payments record financial transactions related to investments and changes in ownership. The following items are typically included in capital accounts:

1. Foreign Loans: This refers to borrowing by a country from foreign entities, such as governments, international organizations, or commercial banks.

2. Foreign Direct Investment (FDI): FDI involves the investment of capital by foreign individuals or companies in the production or business activities of another country. It typically involves the establishment of subsidiaries, joint ventures, or the acquisition of existing companies.

4. Portfolio Investment: Portfolio investment refers to the purchase of financial assets, such as stocks, bonds, or mutual funds, in a foreign country with the expectation of earning a return. It does not involve direct control or ownership of the underlying assets.

Private remittances (item 3) typically fall under the current account rather than the capital account. Private remittances refer to money sent by individuals working abroad to their home country, usually to support their families or for personal purposes. It represents current income transfers rather than capital investments.

Therefore, the correct answer is 1, 2, and 4.