Which of the Following Expenses Would Be Denied as a Deduction

Which of the following expenses would be denied as a deduction as per the provisions of the Canadian Income Tax Act?

A) Legal and accounting fees incurred during the construction of a building.
B) Work space in a home used as a taxpayer's principal place of business.
C) Advertising costs in a non-Canadian newspaper directed at an American market.
D) Maintenance fees on a yacht at Yellow Yacht Leasing Inc.