b. Happy Li Han, a Montessori, incurred the following expenditure for the year ended 31 December 2019: RM Rental of premises 60,000 Purchase of chairs and table 4,500 Foodstuff, writing materials and other supplies 27,000 Foodstuff, writing materials and other supplies 27,000 36,000 Salary to the sole proprietor of Happy Li Han Utilities, maintenance, and upkeep of premises 16,300 Training of helpers and assistants 3,800 Advertisements and marketing 4,730 REQUIRED: Briefly explain whether each item of expenditure is or is not deductible in arriving at the adjusted income of the Montesorri for the YA2019. (10 Marks)