Which of the following expenses is NOT deductible under Section 8-1 of the ITAA (1997)?

a)		a dentist buys "Woman's Day", "Marie Claire" and "New Idea" magazines for his patients to read at the dental surgery whilst waiting their turn to see him;
b)		monies stolen from an employee of a convenience shop who was on the way to the bank to deposit the day's takings;
c)		interest payments on a loan taken out to purchase a coffee shop. Unfortunately, the coffee shop was unsuccessful and has closed down, however, the loan is still being repaid;
d)		Tim owns a petrol station and incurs legal costs of $25,000 in opposing the development of a petrol station that is being planned across the road from his petrol station.