Which of the following is not one of the objects of the Small Business Entity System (SBE)?

a.To reduce taxpayers compliance costs.

b.To allow taxpayers to claim deductions for the full cost of all depreciating assets in the year they were purchased.

c.To provide simpler rules for determining income and deductions.

d.To reduce the amount of tax paid by small businesses.

e.To provide simpler trading stock rules.