Which one of the following expenses IS deductible under Section 8-1 of the ITAA (1997)?
a). A portion of the running costs of a lawyer's home where that lawyer maintained a home office for convenience to enable them to work from home one day per week.
b). Annual leave expense accrued at year-end in the books of a company in respect of full-time staff;
c). An airline hostess who spends $6,000 on hairdressing and make-up so that she maintains a high standard of appearance in her job;
d). Company formation costs of $1,400 incurred in setting up a new company.