Explain why the following expenditures are not deductible in arriving at business income for tax purposes, even though they may be consistent with the general definition of profit.

(a) Small donations to a large number of charitable organizations.

(b) A fee paid to a real estate consultant for finding an appropriate building for storing the inventory of a wholesale business.

(c) A reserve for the anticipated cost of product guarantees relating to products sold in the current year.

(d) The cost of entertaining business clients at the wedding of the daughter of the owner of the business.

(e) Fees paid to an architect to draw a set of plans for the expansion of a company’s head office building.

(f) Office rent of $40,000 annually, when the building is valued at $100,000 and is owned by the spouse of the corporation’s primary shareholder.