Referring to relevant statutory provisions and common law, discuss whether the following amounts would be as an allowable deduction against assessable income. a) Provision of doubtful debts of $4,200 for a detective agency. b) Speeding fines of $ 700 paid by an owner to a driver. c) An amount of $1,000 paid to a solicitor for preparing a partnership deed. d) Travel cost of a business executive to attend a trade fair in Munich paid by the employer. e) Newspapers purchased by an accountant who advises clients on financial and investment matters.