=+EX 10-5 Capital and revenue expenditures obj. 1 Jaime Baldwin owns and operates Love Transport Co. During the past year, Jaime incurred the following costs related to an 18-wheel truck:

1. Changed engine oil.

2. Installed a wind deflector on top of the cab to increase fuel mileage.

3. Replaced fog and cab light bulbs.

4. Modified the factory-installed turbo charger with a special-order kit designed to add 50 more horsepower to the engine performance.