On January 1, 2021, Barry Barker owned rental property which had an adjusted basis to him of $350,000. Daniel made the following expenditures during 2021: Ordinary painting of building $ 6,000 Repair of roof section (useful life not appreciably extended) 1,500 Legal fees paid to defend title 3,000 Property taxes 7,000 Assessment for local street improvement (value of property increased greatly) 5,000 In 2021, which of these expenditures does Barry capitalize and which does he expense? What is his adjusted basis in the building at year end? (Ignore depreciation.)