Which of the following conditions is NOT required for an employee to be eligible for the deductions for salespersons expenses under paragraph 8(1)(f)?

A. The individual is employed to sell property or negotiate contracts.

B. The individual is required under their employment contract to pay their own expenses and to work away from the employers place of business.

C. The individual is paid fully by commissions (for which the deductible expenses cannot exceed commissions).

D. The individual was not in receipt of a non-taxable travelling allowance