Replacement domestic item relief

Sir I wanted to get a little more clarity on this topic. So if I am an owner of a property which am lending to a tenant after instituting a 32” TV(bought at 350 pounds) , but after it stops working in about 10 years, i decide to replace it, this time albeit I buy a 75” TV (current purchase price @1200pounds; 32” TV current replacement cost=400pounds) for my tenant. Now this obviously is an improvement and beyond what we would consider a revenue expenditure. So my question is if the disposal proceeds from the 32” TV is 75pounds, the allowable deduction from my property income with respect to latest replacement would be 400-75=325 pounds or 0(because the new TV was cap ex.)??