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Repairs Unfortunately, when Tara was installing the new espresso machine she accidentally cracked the top of the glass display cabinet. The glazier charged her $800 to replace the glass on the top of the display cabinet. Luckily, the rest of the cabinet was undamaged. However, Tara decided to replace undamaged sections of the cabinet with specially tinted glass and to increase the cabinet's length. The cost of this work was $1200. Required Do you think these are deductible repairs? Why, or why not? Your answer should consider relevant cases