For the year ended 30 June 2020, Harold Smith incurred the following costs to business premises he acquired in August 2019:

1.Repairs costing $795 to the roof, which was leaking due to a recent storm.

2.Painting of the exterior of the building - cost $1,700.

3.Replacement of the vinyl flooring in the reception area - cost $2,500.

4.Resealing of the customer car park as required by the local Council cost $7,500.

5.Payment of $350 to Jims gardening for the removal of a dead tree that fell in the recent storm.

6.Erection of new signs for the business premises.

Advise Harold what deductions may be claimed in respect of the above expenditure for the year ended 30 June 2020.