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There is no doubt: it is a capacitor.
A capacitor marked 104 is 10 with 4 more zeros or 100,000pF which is otherwise referred to as a 0.1 uF capacitor.
The letter tolerance code K means tolerance of capacitor +/- 10%.
Bye
Re: Do you know this electronic item? Plz i want to know the
Dear sir
Thank u very much for your interest but the problem is that i have 7 pieces of this item in the board one of them is burned the others are good. non of the other can give a capacitance reading on the multimetr. its a strange. So i suggest it may a coil and i measured on an impedance analyzer. it gives 0.1 mHenry but the phase angle is nearly zero so, i am not sure that it is a coil.
Note. The board is ANA DAC. and bulit after 1985.
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