All of the following increase the basis of real property EXCEPT:
A) Casualty restoration to bring the property to pre-casualty condition.
B) Zoning costs to bring a property into compliance with government regulations. C) Assessments for local improvements, such as sewers and sidewalks, and the cost of extending utility service lines to the property.
D) Repairs including interior and exterior repainting, fixing gutters, and patching leaks.