5. a Which of the following properties, all owned by Claudia, would likely enable her to claim a deduction for home loan interest? (1) A property occupied by her son (2) A property occupied by her tenant (3) A principal residence of Claudia financed by a mortgage loan obtained from her employer (4) A property for her vacation purposes A) 3 only B) 1 and 3 only C) 1, 2 and 3 only D) 1, 2, 3 and 4 6. Which of the following statement is FALSE in relation to claiming of expenses under salaries tax? A) The payment to the employment agency for introducing a job is not allowable. B) The payment of school fees to study for the HKICPA qualification, so as to maintain qualifications as an accounting manager, is not allowable. C) The payment of travelling from home to office is not allowable. D) The payment of annual subscriptions to professional associations is allowable, provided that the retention of membership in the body is a prerequisite of the employment