Lower Ltd. incurred the following expenditures:

Oil and filter change on delivery vehicle ................................................    $ 120

Repair to delivery vehicle after accident ................................................    3,500

Painting new delivery vehicle immediately after purchase .................       700 

Repainting building hallway ....................................................................    2,200

Planting summer flowers outside administrative building .................       500

Required:

Which of the above items would be expensed versus capitalized?