QUESTION ONE [24] Bob Black is a partner at a law firm. He is 40 years old and unmarried. He has incurred a number of expenses during the 2018 year of assessment. He would like to know if they are deductible in the determination of his taxable income. These expenses are as follows: He is a member of the Southern Country Club. He plays golf there nearly every Wednesday afternoon. On every occasion at least one other player in his four ball is a client. He uses this club solely to play golf and incurred R10 800 in expenses during the 2018 year of assessment. Bob is also a member of the Fit Gym where he trains under the supervision of a personal trainer for two hours each week day (normally between five and seven in the morning). He is convinced that his fitness training program has a direct bearing on his performance at work in that he is able to work more efficiently and for longer hours as a result of his gym activities. (He also believes it enhances his appearance for his many female clients.) For the 2018 year of assessment, gym subscription costs were R4 320, while the services of the personal instructor cost R14 400. Bob believes that he must always look his best so as to win the confidence of his clients and to be successful in business. He purchased two suits during the 2018 year of assessment at a total cost of R19 200. He has all his suits dry cleaned at least once a month. His dry cleaning costs were R3 015 for the 2018 year of assessment. He has his hair styled regularly and he even had two facials during the 2018 year of assessment. His hair styling cost him R1 305 for the 2018 year of assessment and his two facials cost him R1 170. Bob subscribes to Legal Law, a journal devoted to the latest legal developments and to the South African Law Reports. The combined annual subscription that he incurred during the 2018 year of assessment was R1 620. He has both the journal and the law reports bound into permanent volumes. The binding of the books was done during February and he received the bookbinders account for R270 on the last day of February. He settled the R270 one week later. Every now and then Bob is forced to see certain clients at his own home. He was furnished a consulting room in his home that he uses exclusively for this purpose. He has, on a floor-area basis, apportioned the annual costs of interest incurred on the mortgage bond, property rates and electricity. To the portion relating to the consulting room he has added the particular costs of maintaining this room. The total cost of this consulting room for the 2018 year of assessment is R12 150. Required Discuss whether Bob will be entitled to a deduction, or a capital allowance, in the determination of his taxable income for the expenses incurred as detailed above.