Karanjit runs a delivery/courier business and had to replace the motor in one of his delivery vans. The original petrol motor had seized and need to be replaced. Karanjit decided to replace the petrol motor with aa diesel motor since it is more fuel efficient. The cost of replacing the motor was $25,000. If Karanjit replace it with the petrol motor, it will only cost $18,000. Please discuss the deductibility of the outgoing under 525-10.