43. During the year just ended, Salt Company made the following expenditures relating to its plant building: Continuing and frequent repairs ..................... $160,000 Repainted the plant building ........................ 40,000 Major improvements to the electrical wiring system .. 128,000 Partial replacement of roof tiles ................... 56,000 How much should be charged to repair and maintenance expense during the year just ended? a. $16QOOO b. $2l&000 c. $25&000 d. $32&000