Digby owns a bookstore. He undertakes the following activities:

(a)replastering and repainting a wall which had been damaged due to a leak;

(b)recarpeting the whole shop as the old carpet had worn out due to normal wear and tear;

(c)installing a new payment counter with new display signs

(d)repainting the front of the store with a new type of glossy paint to make it more attractive to walk-in customers. Advise Digby of his tax consequences arising from the above information.

this is new question. the old one I have done it.