Chenpurchasedamotelinthe2021/22incomeyearfor$500,000from a property developer. The developer provided that the construction commenced in 2018 and was finished in early 2019. Thebuildingwasspecificallybuilttoaccommodateshorttermtravellersas there were no kitchen in any room and very limited laundry facility on the premises. Estimated construction cost totalled $310,000. In ordertoattractcustomers,Chenspentanadditional$100,000toalterthebuilding,includingadditionalwallsandafencetoprovide betterprivacyand securityfor histenants.On1August 2021,the motel opened for business. In the2021/22 income year, the motel was closed for 30days due to a severe weathercondition.

calculate theamountthattheywouldbeabletoclaimasadeductionunderDivision 43forthe2021/22taxyear.