Per$-$kilometre allowances made by an employer to an employee for the use of their automobile for employment purposes can always be deducled by the employer, in full, in the determination of business income

A$.$ False ITR $7306$ together with ITA $18(1)($r$)$ limits the amount that can be deducted by the employer in $2023$ to $$068$ for the first $5,000$ kilometres and $$0\mathrm{.}62$ for amounts in excess of $5,000$ kilometres

B$.$ False ITR $7306$ together with ITA $18(1)(r)$ limits the amount that can be deducted by the employer in $2023$ to $$062$ for the first $5,000$ kilometres and $$0\mathrm{.}68$ for amounts in excess of $5,000$ kilometres

C$.$ True all automobile use for employment purposes can be deducted for the determination of business income

D$.$ False, ITR $7306$ together with ITA $18(1)($r$)$ limits the amount that can be deducted by the employer in $2023$ to $$0\mathrm{.}68$ for the first $10\mathrm{.}000$ kilometres and $$0\mathrm{.}62$ for amounts in excess of $10\mathrm{.}000$ kilometres.