Question 3 a) What is the difference between Practice Notes and Private/Class Ruling? b) In arriving at the chargeable income of a person for a year of assessment under Section 2 of the Income Tax Act, 2015 (Act 896), a person may claim a deduction equal to contributions and donations made during the year for causes referred to in subsection (2) that have been approved by the Government. State four (4) of such causes. c) In arriving at the chargeable income of a person for a year of assessment under the Income Tax Act, 2015 (Act 896), where an individual incurs expenditure in respect of herself or himself, the expenditure is deemed as a domestic expenditure. State four (4) expenditures specifically mentioned by the Act to be domestic expenditures. d) State the rules governing the deductibility of expenses for the repair or improvement of depreciable assets in line with the requirements of Section 9(1) of the Income Tax Act, 2015 (Act 896)