Annise Spa & Beauty Sdn Bhd (ASB) operates a hair and beauty spa services centre. ASBs financial year ends on 30th June. For the year of assessment 2021 ASB incurred the following expenditure:

(a) Light refreshments such as tea, coffee, sandwiches provided to the customer while waiting to be serviced amounting to RM5,900. (2 marks)

(b)Free beauty classes provided to selected single mothers to help them start their own business amounting to RM12,200. (3 marks)

(c) Leave passages to Langkawi for the managing director and two other senior masseuses amounting to RM17,925. The cost is made up of air fare of RM2,125 and the cost of accommodation and food of RM15,800

(d)An annual dinner expense of RM5,500 held at Siakap Senohong Restaurant as an appreciation to all staff who have worked hard the whole year. (3 marks)

(e) Takaful (insurance) recovery of RM3,300 received from Etiqa Takaful for loss of a few beauty products which were damaged due to a small fire at the companys spa. These products comprised part of the businesss current assets. (3 marks)

Required:

Justify (by indicating the amount in RM) whether each of the above expenditure is deductible in ascertaining ASBs adjusted income for the year of assessment 2021.

Total: 15 marks