(a) replastering and repainting a wall which had been damaged due to a leak; (b) recarpeting the whole shop as the old carpet had worn out due to normal wear and tear; (c) installing a new payment counter with new display signs; and (d) repainting the front of the store with a new type of glossy paint to make it more attractive to walk-in customers. Advise Digby of his tax consequences arising from the above information