Sewer line fix capitalize or expense

[Mark Forest]

Hello, I have asked this question before, but after doing research I must disagree with the original poster. I spent almost $5K to have a plumbing company dig a hole in my yard and put a $6 boot on a cracked sewer line. I see this as an expense even though it was quite costly. According to my research a capital asset is:

The IRS indicates what constitutes a real property capital improvement as follows:

Fixing a defect or design flaw

Creating an addition, physical enlargement or expansion

Creating an increase in capacity, productivity or efficiency

Rebuilding property after the end of its economic useful life

Replacing a major component or structural part of the property

Adapting property to a new or different use

A repair is as follows:

Improvements that "keep" property in efficient operating condition

Restores the property to its previous condition

Protects the underlying property through routine maintenance

Incidental Repair to property

Reference is http://www.dbbllc.com/newsletters/focus/mar2012/irs-clarifies-capital-improvement-vs-repair-expense

Next time I will rent a small excavator, dig my own hole, and put on a Fernco. Done! Isn't this very expensive repair restoring the property to its previous condition?