Sisters Flowers Market Inc. (SFM) operates a large greenhouse in Ottawa that grows and sells flowers to flower shops across Ontario. SFM operates under IFRS and has a December 31 year-end. September 1, 2022 SFM replaced the roof on their greenhouse. They paid $18,000 to the roofing company in total. $16,000 was to replace the roof on the greenhouse, and the additional $2,000 was to repair a few shingles and some flashing on the roof of a smaller storage shed. Construction on the greenhouse and shed was completed December 31, 2007. The original roof of the greenhouse was recognized as a separate component using component accounting and originally was valued at $15,000. It was being amortized over 20 years. It is December 31, 2022 and in reviewing the year-end financial statements, you note that the CFO has added $16,000 to the cost base of roof and $2,000 to the cost base of the shed.