Which of the following is NOT considered home improvement?

The construction of a new office building is correctly identified as not being considered a home improvement. Home improvements specifically refer to enhancements, repairs, or alterations made to existing residential properties. This includes tasks such as remodeling kitchens, repairing windows, and altering bathrooms, all of which fall under the category of improving a homeowner's living space.

On the other hand, the construction of a new office building pertains to commercial property development, which is distinct from residential home improvements. Such projects involve different regulations, permits, and licensing requirements as they relate to business operations rather than personal residences. Therefore, acknowledging this differentiation in property types leads to the conclusion that the construction of a new office building does not align with activities classified as home improvements.