State, with reason, whether each of the following expenses is deductible for tax purpose: (i) Expenses incurred by a company for holding a 'Family Day' for the staff and their families. (ii) (iii) (iv) Cost incurred by a trading company in constructing a new and improved roof for its office building. The cost of repairing it would have been higher. Expenditure incurred in providing equipment for disabled employees. Fines imposed on a transport company for repeated offences of overloading. Such practice is necessary to increase the profitability of the company. Company sponsoring employee's leave passage to places outside Malaysia.