Which item$($s$)$ fall within the list of specific deduction provisions that are considered assessable recoupments under Subdivision $20-$A ITAA$97?$

bad debts $($s$25-35$ ITAA$97)$

capital allowances $($Div $40$ ITAA$97)$

borrowing expenses $($s$25-25$ ITAA$97)$

payments to associations $($s$25-55$ ITAA$97)$

tax$-$related expenses $($s$25-5$ ITAA$97)$