Regarding making a report of CGT (capital gain tax),

the question was one man purchase a factory from someone.

after the purchase, he replaced some of the walls due to white ants ($46,000)

and then, later, the outside of the factory are repainted because the paint is peeling. ($38,000)

My question is..

why the cost 46, 000 dollars is in Capital expense to increase the value, while the cost 38,000 is in Non-capital ownership cost?

what's the difference between two transaction?

in the answer, it says the first cost