Micah's business has four different building projects underway. Select the project that is likely to be immediately deductible.

a. Micah is installing a new roof on a warehouse. The roof has started to leak due to its age.

b. Micah is expanding the size of his inventory warehouse. The project will double the size.

c. Micah is repainting the first-floor restrooms in his showroom. The colors did not match the furniture in the lobby.

d. Micah is redesigning a machine on the factory floor that is intended to increase the speed of the machines operation.