Rooney Inc. renovated an office building it owns and expanded its capacity at a cost of $$200,000$ in $2009.$ The renovations increased the salvage value of the building to $$50,000.$ The event of renovating the building should be accounted for as a$($n$)$:

Loss in the amount of $$50,000$

A capital expenditure in the amount of $$50,000$

Loss in the amount of $$200,000$

$.$ capital expenditure in the amount of $$200,000$