Why was the roof replaced? Was the cost incurred to simply bring the roof back to the same condition using the same materials?
Without knowing all the facts, it is more likely than not that the cost of the new roof will be classified as a repair expense if the answer is yes. If the cost incurred is not for "betterments made to increase the value" of the property, then it should not be capitalized.
Here is an article that you can reference if you want to dive deeper into this topic: Guide to expensing roofing costs (thetaxadviser.com)
