Charles Whyte commenced business on May 12019 , making up his accounts to September 30 annually. The statement of the Profit or Loss Account for the first 17 months ended September 30,2020 is as follows: (i) You are also given the following additional information. (ii) The following qualifying capital expenditures were acquired on: (iii) Legal and professional charges were: (iv) Provision for bad debts was calculated as 5% of balance of trade debtors as at September 30, 2020. (v) Salaries and wages: a. Identify FIVE deduction not allowable for the purpose of ascertaining the income of an individual for tax purposes. (5 Marks) b. Compute the Adjusted Profit of Charles Whyte for the period ended. September 30,2020