Determine whether the following expenditures should be capitalized or expensed.

a. Fumigated a hotel for $3,000.

b. Paid $8,000 for annual painting of the hotel.

c. Rewired a restaurant at a cost of $6,000. This extends the system by 10 years.

d. Constructed a wall to divide the banquet hall into two rooms at a cost of $10,000.

e. Paid $13, 000 to remove rubble from an empty lot on which a restaurant will be built.