During the Audit of Wilson Company,Stephanie Kersten,a Staff Member on the Audit,identified

During the audit of Wilson Company,Stephanie Kersten,a staff member on the audit,identified a number of items that have been included as additions to property,plant,and equipment.Kersten has indicated to you that he believes the following items should not be capitalized.Indicate with an "X" whether you believe the item should be capitalized or expensed.
$\begin{array}{|l|l|l|l|}\hline \text {Item}&&\text { Capitalize } & \text { Expense }\\\hline \text { A. } & \text { Repainting of the primary bottling machine. } \\\hline\text { B. } & \text { Rearrangement of equipment to increase } \\&\text { efficiency of operations in the future. } \\\hline&\text { Repairs of the primary bottling machine. } \\&\text {These repairs bring operating speed of the}\\ \text { C. }&\text {machine back to where it was prior to the repair.}\\\hline\text { D. }&\text {Modification of packaging equipment to}\\&\text { increase its operating speed by approximately \( 40 \% \).}\\\hline\text { E.}&\text {Replanting grass around the plant to replace}\\&\text { grass that had died due to frost damage.}\\\hline\end{array}$