For each of the following expenditures incurred during the current year, indicate whether it should be treated

Question:

For each of the following expenditures incurred during the current year, indicate whether it should be treated as a repair expense or capitalized and depreciated using MACRS:
a. Replacement of the roof on an apartment building
b. Replacement of the condenser in a central air conditioning unit
c. Replacement of the tires on a delivery truck
d. Addition of 10 tons of gravel to a parking lot to restore its surface
e. Repainting of the interior and exterior of an apartment building