5 (a) State, with reason, whether each of the following expenses is deductible for tax purpose: Expenses incurred by a company for holding a 'Family Day' for the staff and their families. (i) (ii) Cost incurred by a trading company in constructing a new and improved roof for its office building. The cost of repairing it would have been higher. Expenditure incurred in providing equipment for disabled employees. (iii) (iv) (v) Fines imposed on a transport company for repeated offences of overloading. Such practice is necessary to increase the profitability of the company. Company sponsoring employee's leave passage to places outside Malaysia