CHAPTER 4 | Example 1 | Note 4 | Page 45

It says in Note 4 that the building was in usable stage at the time of purchase. The renewal for the clothing shop is 2200 and for a private flat is 1050.
As I understand , 2200 should be noted as not allowable because of it being an improvement to an asset and becoming capital expenditure. And then, 1050 is regarded as not allowable ,being a private matter
But in the answer, only 1050 is regarded as not allowable and included in the add back: disallowed expense.
Can you explain why 220 is not included in the Add Back: Disallowed Expenses session.

Thank you in advance.