Thando is a $27-$year$-$old professional. He stays alone. He is a full$-$time employee. Due to his work being demanding he is required to work from Monday to Sunday. For that reason, he does not have time to clean his flat. He is required to call in a domestic cleaner once a week to clean his house and do his laundry. He pays the cleaner R$1000$ per month for the cleaning services. During the current year Thando paid a total of R$12000$ to his cleaner. YOU ARE REQUIRED to determine whether Thando can claim the R$1000$ per month as a deduction using the general deduction formula requirements? Choose the correct statement:

a$.$

The R$1000$ per month cannot be claimed as a deduction as it does not meet any of the requirements of the general deduction formula.

b$.$

The R$1000$ per month is laid out for the purposes of trade, therefore can be claimed as a deduction. Thando is working full time.

c$.$

The R$1000$ per month cannot be claimed as a deduction as this expense is specifically excluded by section $23($b$)$ since it falls into the definition of a $$domestic expense$.$

d$.$

The R$1000$ per month is connected closely enough to Thando$$s trade, therefore can be claimed as a deduction. If Thando could get at least one day off from his job he would be able to clean his flat.