(d) Mr. Leung carried on business as an accountant. In the year 2018/19, he suffered an accident requiring medical treatment and surgery to his leg including the insertion of metal rods. These were required for the purpose of strengthening that limb in order to enable him to lead an active life including attending his office. The total expenses amounted to $100,000. Can Mr. Leung claim a deduction of expenses in respect of the medical expense incurred? (e) In January 2019, Dennis considered that Renminbi would appreciate in value against the Hong Kong dollar. He therefore arranged for his company, Smart Ltd, to borrow $4 million from Hang Seng Bank and used the funds to purchase Renminbi which were placed on a one-month fixed deposit with the same bank. The deposit was used as security for the loan. Smart Ltd rolled over the deposit for four consecutive months, earning interest of $14,000. In MOST 9010 +A the Aallare