Capital Expenditures: Restorations, Adaptions, Betterments, and Improvements.

Indicate whether any of the following would be covered by the RABI rules or could be deducted immediately.

1. E replaces all the contractor-grade bathroom finishes in the bathrooms of his building with designer-grade finishes. The bathrooms are part of the plumbing business system, but also perform their own discrete and critical functions within the plumbing system.
2. F acquires an assisted living facility and is aware of conditions that are below his companys standards. To address the problems, the work will include re-painting, replacing flooring materials, windows, upgrading tile and fixtures in bathrooms, and replacing window treatments, furniture, and cabinets.
3. G owns a factory building with limited office area. The taxpayer extends the office into the existing storage area by cleaning, painting, and replacing ceiling and floor tile.
4. H owns a factory building with a storage area on the 2nd floor. The taxpayer replaces columns and girder supports to permit greater weight capacity in the area for new products.
5. I owns an office building with a drop ceiling. Taxpayer decides to remove the drop ceiling and repaint the original ceiling.