Which of the following expenses is least likely to be deductible under sec 8-1 of the Income Tax Assessment Act 1997?

CONCEPTS IN FED.TAX.,2020-W/ACCESS
20th Edition
ISBN:9780357110362
Author:Murphy
Publisher:Murphy
Chapter4: Income Exclusions
Section: Chapter Questions
Problem 65IIP
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Which of the following expenses is least likely to be deductible under sec 8-1 of the Income Tax Assessment Act 1997?
An amount of $250,000 paid for a feasibility study prior to the commencement of a business.
Costs incurred on maintenance during a temporary cessation of production at a food processing plant.
Costs incurred by a manufacturing business to rectify faults in products that it formerly produced, but has not produced for the past two years.
Interest paid by a taxpayer on borrowings used to finance a business that was subsequently sold. The sale proceeds were insufficient to completely repay the borrowings.
Costs of trading stock purchased by a retailer

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