What is the main product of the following reaction sequence? 
Definitions:
Schedule E
A financial document utilized for declaring earnings and deficits from sources such as rental real estate, royalties, partnership entities, S corporations, estates, and trusts.
Capital Improvement
An addition or renovation to a property that increases its value, typically beyond ordinary repairs.
Repair and Maintenance
Expenses for fixing and maintaining assets to keep them in good working condition, often deductible for tax purposes.
Tax Court's Method
Procedures and legal principles used by the United States Tax Court to resolve disputes between taxpayers and the IRS.
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