kaplan 257 nd 258

this is part of first qtn:
on 1july 2024 maison purchased a freehold warehouse which was let out from 1 nov 2024. howevr the warehouse was purchased in dilapidated state nd could not be let until repair work was carried out during aug 2024. the fact was represented by reduced purchase price. repairs cost=17680. here we hv to calculate the property income(im not including the other adjustments related to prop income as i hv no issues with em)

in the solution of kaplan kit this entire repair cost was ignored in property income calculation and shown as zero. witout being deducted. this i understood bcoz it counts as capital exp.

this is part of second qtn:

e commerce plc has claimed a deduction or repairs of 95300 in respect of a warehouse which was purchased on 21 may 2024. the warehouse was purchased in dilpidated state nd could not be let until repairs were carried out. this fact was represented by reduced purchase price. the property was let out on 1 july 2024.
here the qtn has already given property income figure as 156700 nd we hv to make any adjustments regarding errors unlike the first qtn.

now my query is here in second qtn bcoz they said full 95300 was deducted , it shld be added back right coz cap exp is not disallowable. but in solution theyve said that sba can be claimed and they added back only 93156 by taking account of sba.

my doubt is both qtns have same scenarios then y was sba not given in the first qnt?