Michelle operates Helping Hands as a proprietorship. Which of the following would most likely be fully deductible in calculating Helping Hand's net income for tax purposes? Question 10 options: a) The salary of $75,000 paid this year to Michelle's husband for 20 hours per week of general office work and bookkeeping services b) The $1,000 contribution made to the Conservative Party of Canada on behalf of Michelle's business c) The $2,500 of membership fees paid this year to the local tennis club where Michelle meets existing and potential clients d) The additional $1,500 of interest costs incurred this year when Michelle refinanced the mortgage on her home to fund the purchase of office equipment and furniture for use in the business