Which of the following expenses is not deductible under ITAA $36$ or ITAA $97?$ Which of the following expenses is not deductible under ITAA $36$ or ITAA $97?$

A car repairer has a $12-$month$-$old debtor who cannot be traced by the debt a$.$ collection agency. The debt was included as assessable income in the previous income tax year and the repairer writes off the debt in its books.

b$.$ The costs for an accountant advising on the annual tax planning for a family trust.

c

Expenses of replacing a wooden roof of a rentct house with a tiled roof that has a longer life.

d$.$ The stamp duty on a ten$-$year loan used to refinance a business is deductible.