Which one of the following statements is correct? a. The 'incidental and relevant' test and the 'essential character' test are mutually exclusive, as a court can only consider one of the tests in a particular case. b. The 'incidental and relevant' test and the 'essential character' test are two types of unlegislated tests that have been derived from court decisions. c. A taxpayer can ascertain the definition of private or domestic for the purpose of the second negative limb in s 8-1(2)(b) ITAA97 by reading the text of that provision. d. If an outgoing is not deductible under s 8-1 ITAA97 for reason of being capital in nature, there are no other provisions that allow any type of deduction for that outgoing. e. The High Court held that the taxpayer in Stone was not carrying on a business as she had a full time vocation working as an employee police officer