$\backslash$table$[[$Item$,\backslash$table$[[$Replacement Cost$],[($Including Installation$)]],\backslash$table$[[$Cost to Upgrade$],[$or Repair$]],$Useful Life$],[$Window air conditioner,$$,325,$NA$,15$ years$],[$Hydronic boiler,$$135,000,\backslash$table$[[$$$50,000($replace burners$],[$with energy$-$efficient units$)]],30$ years$],[$Windows$,$$$350,$NA$,15$ years$],[$Toilet$,$$$300,$NAL,$28$ years$],[$Vanity$/$lavatory$,$$$700,$NA$,20$ years$],[$Mirror$,$$$200,$NA$,20$ years$],[$Tub$/$shower$,$$$1,200,\backslash$table$[[$$$500($recoat interior of tub;$],[$life of recoat $=10$ years$)]],25$ years$],[\backslash$table$[[$Bathroom floor and$],[$interior finish$]],$$$800,$NA$,25$ years$],[$Carpeting$,$$$1,250,$NA$,10$ years$],[$Building exterior,$\backslash$table$[[$Tuck point mortar joints$],[$$$150,000($total building$],[$tuck pointing$)]],$$$45,000($repair$),35$ years$]]$

${?}^{**}NA=$ not applicable.

Develop a plan to utilize the budgeted funds efficiently. Provide a rationale for your choices and present the information in the form of a spreadsheet. Note that it is important to consider the useful life of the equipment discussed. Assume that any apartment$/$building items not mentioned are in very good condition.

What items would you complete? Explain. How much money should be budgeted for the following year to complete the work?