Which of the following would not involve an application of the otherwise deductible rule?

- A loan provided by an employer to an employee at a lower rate than the notional interest rate where the loan is partly or wholly used for income producing purposes

- The reimbursement of a telephone expense by an employer to an employee where the telephone was partly or wholly used for work related purposes

- The payment by an employer to an employee of the employee's work related protective clothing expenses

- The payment by an employer of an employee's children's school fees

Answer is not "The reimbursement of a telephone expense by an employer to an employee where the telephone was partly or wholly used for work related purposes".