Which one of the following would most likely be classified as a revenue expense and be immediately deductible under s 8-1?

Select one:

a.

Company formation costs.

b.

Costs of purchasing a security system installed by a judge at her home after her appointment to the court. The Attorney-Generals Department insisted on the installation as a condition of her appointment.

c.

Costs of demolishing plant that is no longer useful to make way for the construction of a new building.

d.

Legal costs paid by a builder after she was sued for compensation for faulty work on a building which she built for a client.