Peter's accounts includes the following expenses. Select which TWO of the following costs are NOT allowable in calculating his tax$-$adjusted trading profit.

$($i$)$

Fees incurred in the recovery of a trade bad debt

$($ii$)$

Legal fees of a successful appeal against a tax assessment

$($iii$)$

Staff Christmas party

$($iv$)$

Fees for preparation of the annual accounts

$($v$)$

Goods from the business for use in his own home