Which of the following is considered an improper expense?

In the context of evaluating expenses, income taxes are generally not considered a direct operational expense of a property or business. They are categorized separately as a financial obligation rather than an expense directly associated with the management, maintenance, or operation of the property.

Management fees, utilities, and repairs are all typical operational expenses related to the running and upkeep of a property. Management fees are paid for the administrative aspects of managing the property, utilities cover essential services such as water, electricity, and gas, while repairs involve costs necessary to maintain the property in good condition.

Since income taxes are not incurred in the course of daily operations and do not directly impact the operational budget for maintaining the property, they are considered improper expenses in this particular context.