Tom incurred the following expenditure in relation to his income producing property for the year ended 30 June 2023: Removal of worn linoleum flooring in the kitchen and dining room and replacing with a modern timber look version $4,400. Replaced a wood heater with a new natural gas heater $1,800. Paid $330 to his real estate agent for lease preparation fees. Replaced the old gas cooktop with a new one $900. Replaced the old carport with a single car garage $11,000 attached to the building with a door leading into the house. 

Required With reference to relevant legal authority, advise Tom how each of the above transactions would be treated for taxation purposes.