1. Mr. L owns a rental property. Which of the following disbursement is an allowable deduction against his 20X4 rental revenue?
2. New efficient windows installed to save on heating costs.
3. The cost of Mr. L's labour to repair the roof.
4. The mortgage interest paid on the property.
5. Landscaping that was completed and billed in 20x4, and will be paid in January of 20X5.