Required: Advise Sharon regarding what amounts are deductible as repairs under section 25-10 ITAA97 (citing authority where appropriate)(4 marks). Sharon acquired a bed and breakfast business during August 2018. During the current tax year she spent the following amounts:

• The bed and breakfast premises had a 20-metre driveway from the property entrance to its car park. Most of this driveway was a sealed road over land. However, a portion of it (3 metres) consisted of a small bridge that went over a small creek. The bridge had recently developed some dangerous cracks, and was taken down. A new bridge was subsequently put in its place. This cost $120,000.
• The sofa used in the reception area had cloth upholstery which had become worn and had some tears in it. As a result, it had been reupholstered with leather. This cost $5000.