Which one of the following expenses IS deductible under Section 8-1 of the ITAA (1997)?

a)		annual leave expense accrued at year-end in the books of a company in respect of full-time staff;
b)		clothing expenses incurred by a city lawyer who is required by their employer to maintain a professional image;
c)		an airline hostess who spends $4,000 on hairdressing and make-up so that she maintains a high standard of appearance in her job;
d)		a welder purchases safety gloves and safety glasses for use in his work costing $250.