A taxpayer incurs the following rental expenses: $15,000 to rebuild and replace a roof on one of their properties $2,000 to make spot corrections and paint small rooms on several properties $4,000 to pay for new mud and drywall to fix holes and scratches on several properties $6,500 to redo the plumbing for one of their properties How much of this list should likely be capitalized as it exceeds the threshold for what is considered a deductible repair?