Explain each of the following items whether is allowed $/$disallowed and add back $/$ disallowed and deduct to $/$from the net profit in relation to the computation of taxable income for a limited company.

a$.$ A sedan car was bought for a director$$s use P$180,000.$

b$.$ Made a profit of P$55000,$ on disposal of unused machinery.

c$.$ Staff entertained paid of P$12000,$ for annual day celebrations.

d$.$ Trained $20$ citizens on computerized accounting as it$$s a new development in the company.

e$.$ Repairs and maintenance