Which of the following taxpayers made an improvement to their property that they must capitalize? $($None of the taxpayers are eligible for the safe harbor for small taxpayers under the tangible property regulations.$)$

Roger retrofitted a delivery truck to serve as a food kiosk to sell food at fairs.

Misty filled in potholes in her business's parking lot after a particularly icy winter.

Nate replaced a cracked window pane in the front of his office building.

Patty hired a cleaning service to deep clean her lobby.