Question & Answer: Landlord incurs the following expenses during the current year on a ten-unit apartment complex. Is cash expen…..

Landlord incurs the following expenses during the current year on a ten-unit apartment complex. Is cash expenditure a currently deductible repair or a capital expenditure?

(a) $500 for painting three rooms of one of the apartments.

(b) $4,000 for replacing the roof over one of the apartments. The roof had suffered termite damage.

(c) $1,000 for patching the entire asphalt parking lot area.

(d) $3,000 for adding a carport to an apartment.

(e) $100 for advertising for a tenant to occupy an empty apartment.