All of the following are not eligible for salaries tax deduction except: Select one: O a. subscription fee paid to a social club by a marketing manager for the purpose of fostering business contacts. O b. payment in lieu of notice made by an employee to terminate his employment contract. O c. legal expense incurred by an employee to recover outstanding salary from a former employer. O d. tuition fee paid to The University of Hong Kong for an accounting programme by a sales executive, with a view of changing his career to the accounting field