During the year the company had to spend money on the following items:

It was aware that all businesses need to expand their activities to counter changes in the economy. During the basis period $31$ December $2023,$ the company spent the following:

$1.$ Review of potential to deliver goods using drones. The cost was $$18,600$

$2.$ Management review carried out by Boston Consulting into the restructure of the back office functions of the company. The cost was $$7,890$

$3.$ Payment of overseas travel cost for Kat to attend a logistics conference in Doha. The conference was $5$ days. After the conference she spent $4$ days visiting the Saudi Arabian investment company and $3$ days on annual leave. The cost of the airfare was $$15,780$ and the hotel cost was $$3,000.$

$4.$ The company also sponsored the local football team and paid the football club $$5,000$ to buy equipment and to put their company logo on the football ground. Freenadver$5$tising

$5.$ The company needed two new $5$ tonne trucks and a delivery van. The trucks cost $$85,000$ each and the delivery van cost $$28,000.$

$6.$ The old delivery van was traded in for $$5,000$ on the purchase of the new van. The WDV at the date of the trade in was $$3,800.$

$7.$ A new computer system was introduced and the cost of the new computers as

a result of the upgrade was $$35,000.$

Issues they seek advice on:

$1.$ Advise the company if the above expenses are deductible or not under the Income Tax Act.

$2.$ Where appropriate calculate the amount of the allowable deduction.