Answer : a, club subscription fees for the sole proprietor

According tax laws the expenses which are related to business nature are deductible and which are related to business are deductible.

In the given options retrenchment benefits , insurance for employee i. E employee are important, accounting fees are related to business nature expenses therefore they are allowed and deductible expenses. The club subscription fees for the sole proprietor is personal nature because it is related to person not the business therefore it is non deductible expenses