Referring to relevant statutory provisions and common law, discuss whether the following amounts would be as an allowable deduction against assessable income.

1. Provision of doubtful debts of $4,200 for a detective agency.
2. Speeding fines of $ 700 paid by an owner to a driver.
3. An amount of $1,000 paid to a solicitor for preparing a partnership deed.
4. Travel cost of a business executive to attend a trade fair in Munich paid by the employer.
5. Newspapers purchased by an accountant who advises clients on financial and investment matters.