a) State with reasons, whether each of the following items of expenditure is deductible in arriving at the adjusted income of a trading business for the year of assessment 2020. Support your answers with the relevant provisions in the Income Tax Act 1967 and case laws.

1. Provision for future operating losses

2. Write-off of loan from director

3. Legal fees incurred on staff dismissal

4. Interest on loan to purchase investment

5. Fire insurance on warehouse

6. Amortisation of intangible assets

7. Penalty on overloading van

8. Fire insurance premium on warehouse

9. Cost of developing website to enable electronic commerce

10. Cost of lucky draw prizes for customers who made purchases above RM100 in a promotional campaign

b) Propose two types of expenditure to be eligible for claiming double deduction in arriving at the adjusted business income. Justify your proposal.