Which statement is correct?

a.

The ITAA97 specifies that payments to relatives through a business are prohibited as deductions.

b.

Under s 25-35 a related entity must be a person, and not an entity as a legal person.

c.

Payments to relatives or associated persons might be denied under s 26-35, where such payments are excessive or inappropriate.

d.

There is a fundamental principle under s 36-35, that the ATO is not permitted to question any payments given to employees, including those that are related to the taxpayer.