$06$:$13$

$4$G

Assessment $1$

Question $5$

Not yet answered

Marked out of $1\mathrm{.}00$

Which one of the following deductions is not prohibited in terms of section $23?$

A$.$ The value for any insurance policy ceded to an employee director, their family, or a retirement fund of which they are members

B$.$ Bribes

C$.$ Expenses incurred in respect of exempt income

D$.$ Portion of private expenses that were utilised for business purposes