Susan has a degree in computer science and runs a full-time business designing websites for all types of entities. She uses a room in her home exclusively for the business where she has a dedicated desktop computer, laser printer, and fax machine. She also has a laptop computer dedicated to the business. She pays for high-speed internet, which is crucial to her business. She uses her car to make trips to meetings with clients as required. She has compiled a list (with documentation) for her tax preparer. All of the following are deductible business expenses except: 

a) Desktop and laptop computers 

b) High-speed internet service. 

c) Supplies (printer paper, print cartridges, etc.) 

d) Car expenses (mileage when a car is used for business)