Which of the following fails the three tests for deductibility of business expenses?

a$.$ Truck expenses for a mobile dog grooming business

b$.$ Purchase of a $$6,000$ television by a nursing home for showing classic movies every night in the movie room which sea

c$.$ Purchase of a $$6,000$ television by a self$-$employed accountant for the purpose of watching continuing education webina

d$.$ Purchase of fancy paper in a printing business