Sofia is a $32-$year$-$old tax compliance officer at an audit firm. During the current year of assessment, she incurred R$5000$ legal expenses in the negotiation phase of her employee contract. Which of the following statements is incorrect regarding the R$30000$ legal expense?

a$.$

The R$30000$ is expenditure as it is a payment in return for legal services.

b$.$

The legal expense incurred relates to Sofia$$s employment contract and therefore is directly related to trade, i$.$e$.,$ employment.

c$.$

The R$30000$ legal expense is not incurred in the production of income.

d$.$

The R$30000$ legal expense is actually incurred as the amount has been paid.