For each of the following resident individual taxpayers, state whether there are any amounts that would be treated as deductions. Give reasons. a) Ernie pays S 1,900 for an electricity account for his business premises. b) Ian pays his home electricity bill of $700. He operates his business from his shop premises, but sometimes attends to some paperwork and planning in his living room while watching television c) Janice purchases a computer for her business costing $3,400 (d) Fiona pays $ 750 for her home phone bill. She has kept records estimating that 60% of her calls relate to her business. (e) Stan pays $200 every week to have his home cdleaned as he is too busy operating his business. He does not conduct his business from home but Stan argues that if he didn't hire a cleaner, he would not be able to run his business properly