During the 12 -month accounting period ended 31st December a company employed building contractors to carry out the following work:

Installation of air conditioning throughout office 24,500 (5%)

Reinforcement of flooring to be strong enough to install heavy machines 3,500 (5%)

Repairs to entrance doors 1,800

Required: Explain the tax treatment of each of the above items of expenditure. You do not need to calculate capital allowances but, if relevant, these should be explained together with any other reliefs