For which of the following expenditures is an input tax creditnotavailable for GST purposes? Assume all taxpayers are registered persons. why is correct? why are not correct?

(a) The cost of a new deck at Jeffreys house that he rents out to residential tenants.

(b) Replacing the microwave in the office kitchen at Jills office premises.

(c) The cost of patenting a new invention with NZ government.

(d) The legal costs of $11,500 incurred by Limited Ltd when buying a new piece of machinery from an overseas manufacturer.