Match the following ITAA provisions with the descriptions provided: - s70-90(1) ITAA97 - Div 7A ITAA36 - Division 35 ITAA97 - s26-55 ITAA97 - s109 ITAA36 A. This provision limits the amount a taxpayer can otherwise claim for a deductible gift to the amount that does not create or contribute to a tax loss. B. These provisions would apply to the situation where a full-time employee who also