You are the tax advisor for TC Tours Ltd, a company engaged in the business of helicopter charter tours for eco tourists. The company has a fleet of helicopters which it acquired in 2016. In order to provide the necessary comfort for its potential clientele, the Company modified and outfitted the helicopter with a custom-made interior. The interior was designed so that it can be easily removed without damage to the framework of the helicopter. This was required in the event that the Company decided to changes its line of business to transportation and cargo logistics. In 2021, it did a major overhaul to the interior of all the helicopters in the fleet. The costs incurred in relation to this expenditure amounted to $360,000. It wishes to have all these costs deducted in full in 2021.

Required: You are to advise the company on whether the deduction may be granted for the full costs in 2021