ABC Corporation expended the following amounts in cash between the purchase date (07/06) and the date it first occupied the building (12/15): Repairs to building $105,000 Construction of bases for equipment to be installed later 135,000 Driveways and parking lots 122,000 Remodeling of office space in buildings, including new partitions and walls 161,000 Special assessment by city on land-enacted 10/22 18,000 Land Buildings Equipment