Which of the following items is DEDUCTIBLE by Canadian taxpayers in the computation of income from business or property in Subdivision b of Division B of the Act? a. Interest expenses on a loan to invest in a registered retirement savings plan. b. Commissions paid on the purchase of an investment in common shares. C. The premium paid on a $100,000 term life insurance policy on the taxpayer's life which is required as collateral for a $100,000 bank loan used to purchase a $100,000 investment in common shares. d. Commissions paid on the sale of an investment in common shares