Rolo recently purchased a small, 6 unit apartment building as an investment and has had to spend some money on the property. He is meeting with his accountant to discuss some of the taxation aspects of rental income. Which of the following would be considered a rental expense and be deductible form his rental income?

Rolo engaged a lawn maintenance service at a cost of $500 per month

Rolo replaced the roof of the building at a cost of $5,000

A new porch was built at a cost of $2,500

A new air conditioning unit was installed at a cost of $3,500