Required: Briefly describe which of the following deductions would be deductible under s. 8-1 if the relevant specific deductions mentioned did not exist in the legislation (1 mark each).

i. Donations to a charity (which is a deducible gift recipient) by an individual employee taxpayer (deductible under Division 30 ITAA 97).

ii. Depreciation deductions under Div 40 by a landlord that purchased a dishwasher for their investment property.

iii. Business expenses that are deductible over 5 years under s. 40-880. iv. Bad debt deduction incurred by a business due to their customers not paying their invoices (s. 25-35).