Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) Replacement of a truck's tires would be a capital expenditure.
B) Replacement of carpet in an office,damaged by a coffee spill,would be a repairs expense.
C) Replacement of a roof on a newly purchased building before using it as a store would be a capital expenditure.
D) The cost of repainting a hallway would be maintenance expense.