7. Vivian works as a lecturer at HKU SPACE. During the year ended 31 March 2019, she incurred the following expenses: Tuition fee for attending a PhD course organised by the University of $30,000 Hong Kong Examination fee for the above PhD course $6,000 Books for preparing for the examination $1,500 8. How much can she claim for self-education expenses in the year of assessment 2018/19? A) $6,000 B) $7,500 C) $36,000 D) $37,500 Which of the following statements is correct? A) If an income is capital in nature, it is chargeable to Hong Kong profits tax. B) If an expense is revenue in nature, it is disallowable under Hong Kong profits tax. C) Interest income derived from Hong Kong is chargeable to Hong Kong profits tax. D) The sales revenue earned by a person carrying on a business in Hong Kong is a trading receipt and is chargeable to Hong Kong profits tax