Martinez Company owns a building that appears on its prior year-end balance sheet at its original $510,000 cost less $382,500 accumulated depreciation. The building is depreciated on a straight-line basis assuming a 20-year life and no salvage value. During the first week in January of the current calendar year, major structural repairs are completed on the building at a $51,000 cost. The repairs extend its useful life for 5 years beyond the 20 years originally estimated