our client is a landlord and wishes to demolish a empty and dangerous asbestos garden shed at her rental property. How do you advise your client with regard to any costs incurred:

		As the shed is empty any costs incured are personal in nature and not deductble.
		If the demolition is primarily for environmental protection the the costs are deductible.
		As the demolition will provide an enduring benefit any costs are not an allowable deduction.
		As long as a new shed is build all costs incurred will be treated as an allowable deduction.
		None of the above.