39. LO6 For each of the following situations, discuss whether the expense is currently deductible or must be capitalized: a. The Mickleham Hotel installs a $125,000 sprinkler system to comply with recently enacted fire regulations. b. The Healesville Corporation pays a real estate commission of $35,000 in acquiring its new office building. c. The Doverson Company pays S25,000 to repave its parking lot. d. The Watsonia Company pays $56,000 to add an air-conditioning system to its warehouse. The company had agreed to air condition the warehouse as part of a three-year labor agreement with its employees. e. Hua pays $600 to repair the walls and ceiling of his rental property after his tenant moves out