Which of the Following Expenses Would Be Denied as a Deduction

Which of the following expenses would be denied as a deduction in the Income Tax Act?

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