Yes, the new roof in this situation would qualify as a capital improvement since the new roof would qualify as extending the life of the asset. In your case, the $25,000 replacement cost would be added to the basis of your home. When you eventually sell your home, this cost would be included as part of the basis and will reduce any potential gain that would be reported on your tax return.
Please see this IRS publication to additional information on the cost basis of your home improvements.
@sol42
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