Discuss the proper tax treatment for expenditures

Question

Task: Capitalization versus Expense.

Rentals R Us incurs the following expenditures on an apartment building it owns:

Item Amount
Replace the roof                            $25,000
Repaint the exterior                           7,000
Install new locks                                1,500
Replace broken windows                     1,200
Replace crumbling sidewalks and stairs 7,000

Discuss the proper tax treatment for these expenditures.