Question 4 (deductions) David operates an electrical repair store and he provides you with the following information regarding expenses paid during the current tax year: $11 000 paid to install a new air-conditioner. The old system broke-down and would have cost $6 000 to replace. David decided to replace the old air conditioner with a new ducted system. $2 000 paid to have new tyres put on his motor vehicle as the old ones were no longer safe. The vehicle is used 70% of the time for business purposes. Based on the above transactions what amount would Andrew be entitled to claim as a deduction for repairs under s 25-10? 1) $11 000 2) $6 000 3) $1 400 4) $12 400 5) $2 000