State whether each of the following expenditures incurred during the current year should be treated as a

Question:

State whether each of the following expenditures incurred during the current year should be treated as a repair expense or capitalized and depreciated using MACRS:
a. Replacement of the carpeting in a rental apartment
b. Replacement of the drill bit on a gas-powered post-hole digger
c. Replacement of the water in the ponds of a catfish farm
d. Replacement of spark plugs in a delivery truck
e. Repainting the exterior of a personal use auto