Bella Enterprises has incurred the following expenses in the current tax year: Rent for office space: RM50,000 Salaries for employees: RM200,000 A fine for violating safety regulations: RM5,000 Question: According to the legislative provisions of the tax code, which of these expenses are deductible, and why? 2. Bella Enterprises made the following expenditures: Purchased new machinery for RM100,000 to increase production capacity. Spent RM3,000 on routine maintenance for existing equipment. Question: Classify these expenses as either capital or revenue expenditures and explain the tax implications