An individual owns a rental property. Which of the following expenditures would be deductible against $2023$ rental revenue?

Multiple Choice

The cost of the individual$$s labour to repair the roof, computed at the market rate for roofers at that time.

The mortgage interest paid on the property.

New highly efficient windows installed to save on annual heating costs.

Landscaping completed and billed in $2023$ and paid in January of $2024.$