Are the following statements correct? Give brief reasons for your answers. 1) In the determination of a taxpayer's taxable income, "home study" expenses are deductible by a taxpayer who conducts his business from his home or who earns a commission. 2) Capital expenditure is expenditure giving rise to an enduring benefit. 3) When an act is performed in the production of the income, expenditure attendant upon that act qualifies for deduction in the determination of taxable income under section 11(a). 4) Only expenses incurred in South Africa are deductible in the determination of a taxpayer's taxable income. 5) A domestic or private expense is not deductible in the determination of taxable income under the general deduction formula. 6) The terms "business income" and "trade income" do not necessarily have the same meaning. 7) Expenses must be incurred in the production of the "gross income" in order for them to be deductible in the determination of taxable income. 8) If expenditure is excessive, no amount will be deductible in the determination of taxable income under the general deduction formula. 9) Expenses not wholly and exclusively laid out for purposes of trade do not qualify for deduction in the determination of taxable income under the general deduction formula. 10) Notional interest may, in limited circumstances, be deducted in the determination of taxpayers' taxable income