Chong is an employed engineer. Which of the following is false:

Select one:

a. Dinner with colleagues is not deductible under ITAA 1997 Div 32 where fringe benefits tax does not apply to the dinner.

b. His travel costs in selling illicit tobacco are not deductible ITAA 1997 s 26-54.

c. Study of advanced engineering is deductible ITAA 1997 s 8-1(1)(a).

d. His parking ticket for illegal parking obtained whilst at work is deductible ITAA 1997 s 25-100.