Ubuntu (Pty) Ltd owns an office building from which it earns rental income. The CEO did not like the colour of the new roof tiles that were installed in the prior year of assessment at a cost of R170 000. The company replaced it with new roof tiles that are differently coloured on 1 April 2024 at a cost of R400 000, in order to improve the appearance of this property.

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.