8.3 Which of the following items of expenditure would be allowed when computing trading profits?

(a) the salary paid to a sole trader's wife

(b) a Gift Aid donation

(c) a new lathe bought by an engineering business

(d) diaries costing £3 each given to customers

(e) the cost of the annual staff outing to Blackpool

(f) the black suit worn at work by a self-employed undertaker

(g) the legal costs of acquiring new freehold premises

(h) a subscription to the local chamber of commerce

(i) cases of wine costing £49.99 each given to customers at Christmas

(j) the legal costs of suing a trade debtor for non-payment.