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

a) Provision for the estimated amount of trade debtors accounts, which might not be collected.

b) An amount of $9,000 paid to a solicitor for preparing a partnership deed.

c) Newspapers purchased by an accountant who advises clients on financial and investment matters.

d) Travel cost of a business executive to attend a trade fair in London paid by the employer.

e) Speeding fines of $ 500 paid by an owner to a driver. (Maximum 300 words