Shawn is a travelling salesman who is approaching retirement. What amounts can Shawn deduct from his income?1. fees Shawn paid to his financial planner to prepare a detailed retirement plan 2. capital cost allowance on the car Shawn uses for employment which his employer requires as acondition of Shawn's employment. 3. fees Shawn paid directly in respect of his self-directed RRSP 4. interest on the loan Shawn took out using his home as collateral; the loan proceeds were used to purchase shares in Shawn's employer's corporation

a) 1 and 4

b) 2 and 3

c) 2nd 4

d)4 only