Fergie owns a rental property.Instead of hiring contractors he does all of the property maintenance and repairs himself, keeping careful records.Which one of the following amounts is not a deduction for tax purposes?

a) $700 for shrubs and flowers.

b) $250 for bookkeeping services.

c) $400 for lumber, paint and hardware.

d) $500 for his labour (50 hours @ minimum wage of $10 per hour).