You are the tax advisor for TC Tours Ltd, a company engaged in the business of helicopter charter tours for eco tourists

[answerhappygod]

You are the tax advisor for TC Tours Ltd, a company engaged in
the business of helicopter charter tours for eco tourists. The
company has a fleet of helicopters which it acquired in 2016. In
order to provide the necessary comfort for its potential clientele,
the Company modified and outfitted the helicopter with a
custom-made interior. The interior was designed so that it can be
easily removed without damage to the framework of the helicopter.
This was required in the event that the Company decided to changes
its line of business to transportation and cargo logistics. In
2021, it did a major overhaul to the interior of all the
helicopters in the fleet. The costs incurred in relation to this
expenditure amounted to $360,000. It wishes to have all these costs
deducted in full in 2021.
Required: You are to advise the company on whether the deduction
may be granted for the full costs in 2021