Advise Leon regarding what amounts are deductible as repairs under section 25-10 ITAA97 (citing authority where appropriate) (4 marks). Leon bought a rental property in 2019, which he had consistently rented out. During the current tax year he spent the following amounts:

• Right next to the backdoor, there was 20 square meters of outdoor decking that had become rotten. Leon had replaced the full decking with wood of the same material as the former one. This included replacing the decking boards, and also replacing the underlying structure supporting the decking boards (including the stumps). This cost $12,000.
• The main bedroom wall was repainted due to water damage. Although this water damage had occurred prior to Leon buying the house, he had not bothered to have it painted till the current tax year. This cost $2,000.
• One of the wooden window frames had become rotten and so was replaced with an aluminium window frame. This cost $5,000.