Susan, a maker of garden pots, incurred a cost of R15 000 when moving machinery from her old premises to her new premises. 2. Delvin owns a property that he rented to tenants. He incurred a cost of R12 000 as a result of using the services of a letting agent who collected rentals on his behalf. 3. Shelly was a builder who, while constructing a house, had to pay damages and medical expenses to a pedestrian who had been struck by a brick that fell from the building site. 4. Petunia paid R16 000 for a motorcycle that she awarded to her employee as a prize for reaching a sales target. 5. Petros is a retired taxpayer whose only receipts and accruals are pension and interest. On his income tax return, he has claimed accounting fees for the preparation of his financial records. 6. Adriaan inadvertently forgot to deduct allowable expenses in the 2017 year of assessment and therefore decided to claim them in the current (2018) year of assessment. 7. Ms Adam claimed the cost of meals and argued that if she did not eat she would not be able to work and therefore produce income. 8. Gabi incurred expenses amounting to R3 800 in the 2017 year of assessment in respect of income, which will only be produced in the 2018 year of assessment. In each of the above circumstances, state whether the expenses incurred may be deducted in terms of section 11 (a), read with section 23 of the Act, or not. Give reasons for your answers.