In Year 1, M purchases a building for use as a business office. Prior to placing the building in service, M pays amounts to refinish wood floors, patch holes in walls, and paint the interiors and exteriors of the building. At the beginning of Year 2, M places the building in service and begins using the building as its business office. (You should assume that none of this work in Year 1 constitutes an improvement to the building or its structural components.) How should the cost of the above work be treated for tax purposes?