Mr. Burner owned rental property in Dallas. In the current year, the City of Dallas assessed Burner $600 for the repair of street lamps and $3,000 for the connection of new sidewalks. Burner also incurred $600 of property taxes on his rental property. What is the amount of these expenses that must be capitalized?

		$0
		$3,000
		$3,600
		$4,200