Which of the following would least likely qualify for a tax deduction as a repair to an income producing building? Repainting the internal walls of an office building. The last time the business painted the walls was seven years ago. A landlord fixes windows broken by tenants prior to resuming occupation of the premises as their private home. A landlord fixes broken windows in a newly purchased rental property prior to leasing the premises to tenants. A landlord replaces a rusty, leaking tin roof with a new roof of the same material. None of the above are deductible as a repair.