Come Fly Away, Inc. owns helicopters that are used in a Grand Canyon tour business. The following expenditures were made in the current year:

Replacement parts to keep the boats helicopters $15,000

Replacement engines for two helicopters (increased their useful lives) $35,000

High-tech propellers for all helicopters (expected to save 10% in fuel) $6,000

Annual painting of all the helicopters $12,000

How much is deductible as a repair expense?

A. $12,000

B. $21,000

C. $27,000

D. $68,000