A landlord owns a flat he leases to tenants. A new tenant pays the landlord before the start of the lease a lump sum of $15,000 as part of the lease negotiations. b. Cheryl owned a warehouse destroyed by a fire. Her insurance company paid her compensation of $500,000 for the loss. c. During the tax year 2016-17 Boris paid his tax agent $500 for the lodgement of his 2015-16 individual income tax return and $800 for the preparation and lodgement of the objection to the 2015-16 assessment. d. James works at a hospital and when he is at work he buys his lunch at the cafe in the hospital. Over the course of a year he spends $2,000. e. Frances started a new business and at the launch of the business she hired a restaurant and invited over one hundred potential clients for the business. The cost of hiring the venue and providing food and drink was $5,000. To support the analysis in your answers refer where appropriate to the ITAA 1936, ITAA 1997, Tax Rulings and/or case law