In which of the following cases would the expenses described be deductible from the employee's income for tax purposes?

(a) A bank manager voluntarily pays an annual subscription to a London club. He uses the club only for the purpose of meeting the bank's clients.

(b) The finance director of a company pays an annual subscription to the Institute of Chartered Accountants.

(c) A clerk pays fees to attend a college course in the evenings, so as to gain qualifications and improve her career prospects.

(d) A workman is required to provide his own tools and protective clothing.

(e) A barrister living and practising in London is appointed as Recorder of Portsmouth. He pays his own train fares between London and Portsmouth.