Which of the following items of expenditure is fully and immediately deductiblefor income tax purposes? why is correct and why are not correct?

The cost of a new deck at Jeffreys house that he rents out to residential tenants.

(b) Replacing the microwave in the office kitchen at Jills office premises.

(c) The cost of patenting a new invention.

(d) The legal costs of $11,500 incurred by Limited Ltd when buying a new piece of machinery from an overseas manufacturer.