The replaced bathtub is just a new replacement for the old cracked one. It is not a significant upgrade in looks or functionality, it is just functional compared to the replaced one that was now 40 years old.
It does not qualify for the SH as it does not meet the below 2% of unadjusted cost Basis; but can it be seen as a just a Repair then, as it is just a small part of the plumbing system UOP?
