Which of the following payments would be considered an allowable deduction under Section 8-1 of the ITAA 1997?

a)		costs of travelling between home and work for a shift worker who needs to use her car due to lack of public transport available at the times she works;
b)		the Outdoor Furniture Specialists gives $50,000 to one of its competitors for agreeing not to compete with the company in the Brisbane region for the next 10 years;
c)		annual membership to an exclusive golf club for a self employed financial planner who receives most of his business from fellow members of the golf club;
d)		none of the above amounts are deductible.