please help with the question

QUESTION $2$

$[10$ MARKS$]$

Danny Zuma operates a security business in Inanda, Kwazulu$-$Natal. He seeks advice on whether the following expenses and losses are deductible in terms of the general deduction formula:

One of Danny's vans, with a tax value of $R180000$ on the date, was hijacked when the diver was retuming after havingtransported a team of guards to a client's business premises in Springfield. The van was not insured.

One of Danny's guards was badly bitten by one of the guard dogs while on duty. The court granted the guard compensation amounting to R$30000$ on $25$ April $2023$ which Danny duly paid on $30$ April $2023.$

Three of Danny's team leaders attended a two$-$day training workshop in Midrand, Johannesburg on the latest security techniques, at a cost of $R16000$ per person.

Required:

Determine with reference to tax cases $($case law$)$ whether the expenseslosses above $[1*3]$ are deductible in terms of the general deduction formula.