Michael is a barber. He runs his own business specialising in hair dressing. During the year, Michael incurred the following expenses. Advise Michael as to whether the expenses below would be deductible for income tax purposes.

salary costs to his two regular employees of $140,000

salary costs of $10,000 to his brother (the amount is excessive, compared to the same job performed by others)

travel costs of $5,000 for travel from his home to his shop.

$7,000 on protective clothing like spectacles and gloves for himself and staff

childcare costs of $25,000 since his wife goes to work every day

A.Partly Deductible

B.Fully Deductible

C.Non-deductible