Kaplan 2014 book Property Income question

In the Kaplan book Q&A at the back question 3 has 4 scenarios with various properties. In the book it states that Interest on buying a property is an allowable expense and also R&M both before purchasing the property and during. However in the answers they don’t allow these costs. Tehy don’t even allow repairing a window for £100.00 – any ideas why they wouldn’t allow these?

Many Thanks