(1)	Parking fines paid by a courier company.
(2)	Bank interest paid on a loan to a company, when the loan funds were used to purchase additional manufacturing plant used in a business. The loan was secured by a mortgage over the private home of one of the directors of the company.
(3)	Golf Club membership that a self-employed taxpayer uses to entertain business acquaintances and play personal games of golf.
(4)	$6,000 paid by a company to bring a new employee up from Melbourne to take up a position with the company in Brisbane.

Which of the above expenses would be allowable as a deduction?

	None of the listed expenses would be allowable as a deduction.
	Only expenses numbered (3) and (4) would be allowable as a deduction.
	All of the above expenses would be allowable as a deduction.
	Only expenses numbered (2) and (4) would be allowable as a deduction.
	Only expenses numbered (1) and (2) would be allowable as a deduction.