Which of the Following Statements Is True

Which of the following statements is true?

A) A taxpayer is free to choose whether a deduction is a general or a specific deduction
B) If a deduction is both a general and a specific deduction then the most appropriate provision will be relied upon and that will usually be the specific deduction provision
C) If an expense is only partly for work or business purposes then the whole amount of the expense can be claimed as a deduction
D) If an expense is of a capital nature then it is fully deductible under s8-1