The spent of each year was:

Q) The exercise ask us about: the percentage increase in repairs and maintenance costs from the first year to the second year (to the nearest whole percent).
A) In order to find the answer we calculate the quotient (Q) between the spent of the second year (S2) and the spent of the first year (S1):

We see that the spent of the second year (S2) is approximately 2.09 times the spent of the first year (S1)!
In percentage we see that the quotient represents a:
Q * 100% ≅ 2.09 * 100% ≅ 209%
That's mean that spent of the second year (S2) is equal to a 209% of the spent of the first year.
So the increase in the spent is of: 209% - 100% = 109%.
The correct answer is the first one: 109%