x Required: Discuss briefly whether the following amounts are deductible for the taxpayer (citing authority where appropriate) (1 mark each). i. The taxpayer runs a furniture delivery business, and due to speeding when delivering furniture, received a $200 fine. ii. The taxpayer is a property developer that pays a bribe of $50,000 to a government official so that the property owned by the developer can be rezoned, meaning that the taxpayer will be able to have apartments built on it. iii. A landlord pays $250 for a portable heater for their current and future tenants to use in the landlord's investment property. iv. The taxpayer is an engineering business and pays for a $400 restaurant dinner for a potential client and her husband in the hope that they will become long-term clients of the taxpayer