Ubuntu (Pty) Ltd owns an office building from which it earns rental income. It was forced to replace the roof due to deterioration (aging) over the years. The original roof was made of corrugated iron, but the company decided to use roof tiles to fit in with the appearance of other buildings in the office park. The total cost of the replacement amounted to R310 000.

Determine the amount that Ubuntu (Pty) Ltd can deduct as repairs in calculating the taxable income for the 2025 year of assessment ending 28 February.