Andrew operates a computer repair store in Toowoomba and he provides you with the following information regarding expenses paid during the current tax year:

• $11 000 paid to install a new air-conditioner. The old system broke-down and would have cost $6000 to replace. Andrew decided to replace the old air conditioner with a new ducted system.

• $6000 paid to concrete the surface of the store car-park. The previous car-park was gravel and many customers complained that their cars became dirty after shopping in the store

• $2000 paid to have his motor vehicle serviced at the local mechanic. The vehicle is used 70% of the time for business purposes.

  Based on the above transactions what amounts would Andrew be entitled to claim as a deduction for repairs under s 25-10 Income Tax Assessment Act 1997?

Select one:

1. $13 400

2. $7400

3. $2000

4. $1400

5. $11 000