(b)Edwin, an advocate and solicitor, exercised his profession partly at his chambers in Kuala Lumpur and partly at his home in Subang Jaya. Edwin claims a deduction for the travelling expenses incurred between his home and chambers and and between chambers and the courts.

Required:

Discuss the deductibility of the travelling expenses incurred by Edwin.

(c)Discuss the conditions for obtaining a double deduction in respect of:

(i)Expenditure incurred on training.

(ii)Expenditure incurred on research.