[1] Mr. B paid the following amounts in the current year in connection with his business property: New motor purchased in December for a truck that extended its useful life by 3 years Replacement parts to maintain machinery in efficient operating condition Labor to maintain the above equipment Cost of replacing gravel driveway with heavy-duty concrete Cost of repainting factory building $ 600 3,000 1,800 12,000 1,400 What is Mr. B's allowable deduction for repairs and maintenance expense on his current year Schedule C, Form 1040? A. $2,400 B. $6,200 C. $6,800 D. $18,800