Discuss briefly, citing sections, whether the following amounts are deductible for the taxpayer (i) The taxpayer incurred an amount of $1,800 in borrowing charges when applying for finance with WBank. (ii) The taxpayer paid his accountant $300 in fees. This amount was for the accountant preparing the taxpayers income tax return. (iii) The taxpayer is an employee at a law firm in town. He spends $40 getting a taxi to work as all public transport has been cancelled that day and does not want to be late for a client meeting. (iv) The taxpayer is an accounting student and incurs $20 in taxi fares for travel between the supermarket where he works during the day as a cashier, and a nightclub where he works selling drinks in the evening.