The Following Expenditures Were Among Those Incurred by JB During

The following expenditures were among those incurred by JB during the year ended December 31,2013: $\begin{array}{c}\begin{array}{|l|}\hline\text{Replacement of tiles on portion of roof that had been leaking...}\\\hline\text{Overhaul of machinery that is expected to extend its useful life for another two years...}\\\hline\end{array}\begin{array}{l|}\hline\$4,000\\\hline6,000\\\hline\end{array}\end{array}$ How much should be charged to repairs and maintenance expense in 2013?

A) 0
B) $4,000
C) $6,000
D) $10,000