One of Phillips investment properties is an old house in Keiraville, just around the corner from the University Campus. It is rented out to students. The tenants moved out in May 2019 and so Phillip took the opportunity to undertake the following repairs prior to the next tenant moving in on 1 July 2019. Billy claimed these repairs as a tax deduction for the financial year ended 30 June 2020:Replaced a tin roof, that had several severely rusted sheets, with a new state of the art product called Cooldek Insulated panel roofing ($28,000);Removed dangerous awning at the back verandah ($3,000); Replaced the gyprock walls inside the house that had been damaged by the previous tenant ($2,500); and Painted the house inside with the same colour as before as the walls were dirty in all rooms ($7,000) and changed the colour scheme of the building outside ($10,000). The Australian Tax Office conducted an audit in July 2020 into Phillips tax affairs for the year ended 30 June 2019 and disallowed all of the claims for repairs for the financial year ending 30 June 2020, and accordingly issued an amended assessment. Phillip is not happy with this amended assessment and seeks your advice on a potential objection. Draft an objection to the amended assessment. Your response must focus on reasons why the repairs claimed as tax deductions should have been allowed (or an alternative deduction allowed) supported by legislative and case law references.Thank you.