Brenda Bulewa owns a building from which she earns rentals. She was forced to replace the roof of the building due to damage. The original roof was made of corrugated iron and could have been replaced with the same material at a cost of R126 000. But to improve the appearance of the building, Brenda replaced the roof with a tiled roof at a cost of R152 000. The deduction allowed for the replacement of the roof will amount to:

taxation