Jimmy took out a loan on 1 September2017 to help with the purchase of some new plant and equipment.

He borrowed $27,300 of which $17,300went towards the purchase of new plant and the rest he used as spending money on his holiday.

The repayments were due on the 1^st day of each month starting as from 1 October2017 of $1500 consisting of $1300 capital and $200interest 13,500

The costs associated with obtaining the loan were $400 and the loan was for 3years

On 30 June 2018 Jimmy prepaid the loan repayments for the next 12 months 1 July 2018 to 30 June2019 18,000

Payment to his accountant for completing his income tax returns 4,300

Advice from his legal advisor on the benefits of changing his structure from its current mode of a sole trader to a company 1,500

Question:

From the above information, which account will go under Less allowable deductions?