A.B. Ltd moved to purpose-built office accommodation in 1980. The new building, inclusive of all fixtures and fittings and ready for occupancy, cost £40,000. In 1984 various work was carried out on the building:

(i) Repainting of exterior £4,000

(ii) Extension to rear of building £2,500

(iii) Alteration of interior walls £600

(iv) Recarpeting of main passages £1,200 Explain, with reasons, how you would treat these items in the accounts.