Morris is a sole trader. Which of the following expenses is not deductible against the profits of his trade? Select one: a. The cost of repairing a laptop computer. b. A gift to customers of boxes of chocolates, costing 12 each and prominently bearing the business name. c. Accountancy costs for preparing the annual financial statements for Morriss business. d. The cost of providing a mobile telephone to an employee for business and private use.