2 pts Question 40 Which of the following expenditures incurred in the operation of a business is not required to be capitalized? Cost of replacing an old shingle roof with a new tile root, Cost of changing from one heating system to another Cost of replacing an old truck used for business delivery Cost of replacing small tools. 2 pts Question 41 Which of the following business-related insurance premiums are deductible? Insurance against loss of sole proprietor's earnings due to sickness Self-insurance reserve funds Workers' compensation on behalf of partners in a business partnership Life Insurance premiums on these of an employee when the employee's wife is the beneficiary