Danny Zuma operates a security business in Inanda, Kwazulu-Natal. He seeks advice on whether the following expenses and losses are deductible in terms of the general deduction formula: 1. One of Danny's vans, with a tax value of R180 000 on the date, was hijacked when the driver was returning after havingtransported a team of guards to a client's business premises in Springfield. The van was not insured. 2. One of Danny's guards was badly bitten by one of the guard dogs while on duty. The court granted the guard compensation amounting to R30 000 on 25 April 2023 which Danny duly paid on 30 April 2023. 3. Three of Danny's team leaders attended a two-day training workshop in Midrand, Johannesburg on the latest security techniques, at a cost of R16 000 per person. Required: Determine with reference to tax cases (case law) whether the expenses/losses above [1-3] are deductible in terms of the general deduction formula.