Andre, a sole proprietor, operates a barber shop in a commercial building he purchased five years ago. The building has an unadjusted basis of $$450,000.$

This year, Andre replaced the roof. He can deduct this expense under the Safe Harbor for Small Taxpayers if his total spending on repairs, maintenance, improvements, and similar activities is less than what amount?

$$9,000$

$$10,000$

$$12,500$

$$15,000$