Steven is a farmer who has operated a vegetable growing business for several years. On 1 June 2021 he paid $17,000 to replace one of three tractors he uses in the business that his mechanic advised was beyond repair. The replacement tractor generates 2500w of power while the old tractor 1750w of power. The original tractor was purchased on 1 July 2018. Assuming that Stevens accountant advised him that he could not claim a deduction for the $17,000 as a repair under sec 25-10 of the Income Tax Assessment Act 1997, for which of the following reasons would his accountant have given this advice?

A) The payment represent a prepayment that must be claimed in his 2022 income tax return

B)The payment related to an asset that constituted a significant improvement to the original tractor.

C) The payment related to an "initial" repair.

D)The tractor constituted an entirety and was an asset in its own right.

E)The payment related to a "terminal" repair.

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