A taxpayer with some rental properties comes into a nontaxable major windfall and decides to do some long$-$needed work on these properties. He spends $$100,000$ on significant renovations to each property, completely overhauling all of them at the same time for a signficant increase in their value and usability. He tries to take this $$100,000$ against the rental income as an expense and his return is later selected for audit. Why?