1. Please indicate ALL the statements that are true. a. Initial repair costs to a rental property are not deductible, but travelling to inspect a rental property is deductible. b. Damage occasioned by the tenant to the rental property is considered to have occurred in the course of producing assessable income and the cost of repairs will be deductible. c. Interest on borrowed money used to purchase a residence by a chartered accountant is not deductible but would be deductible if he had purchased a rental property instead. d. If the clothing is conventional, dry cleaning is of a private nature. e. The payment of the sickness insurance premium is deductible under s.8-1.

2. June is a teacher and she is studying for a Master's degree in Education at a university to help her improve her position and obtain a promotion. She also attended a course offered by the Department of Education on high school cyberbullying. State which of the following answer is correct. a. Travel to and from the course offered by the Department of Education on high school cyberbullying is not deductible under Section 8-1. b. Travel from home or work to the University where June is studying for her Masters degree is deductible under Section 82A, but the deduction will be reduced by $250 if that is all the self-education expense that June has incurred. c. Travelling from home or work to the University where June is studying for her Master's degree is fully deductible even if that is all the self-education expense that June has incurred. d. If June paid her course fees using the FEE-HELP, this will not be deductible as it is excluded from being a self-education expense under s82A.