true or false, and provide a brief explanation for any false statements.

$5\mathrm{.}1$ Provided all the other requirements have been met for an expense to be deductible under section $11($a$),$ the expense must be actually paid.

$5\mathrm{.}2$ Fines are prohibited to be deducted under section $23($o$)($ii$).$

$5\mathrm{.}3$ If municipal law requires a person to pay property tax upfront, this expenditure will not be subject to the limitations of section $23$H$.$

$5\mathrm{.}4$ A taxpayer enjoys a deduction in the determination of his taxable income for the cost of his meals because if he does not eat, he will not be able to work and thereby be unable to produce his income.

$5\mathrm{.}5$ The provision of a special deduction overrules the provisions of the general deduction formula.

$5\mathrm{.}6$ The section $12$C allowance needs to be apportioned if the asset was used for only a portion of a year of assessment.

$5\mathrm{.}7$ Section $19$ does not apply to a debt benefit that is a bequest, a donation, or a taxable employer$-$employee fringe benefit.

$5\mathrm{.}8$ The section $11($o$)$ allowance is only applicable to qualifying depreciable assets with an expected useful life for normal tax purposes that does not exceed five $(5)$ years as determined from the date of original acquisition.