Which of the following statements are TRUE? (i) Reimbursement of car expenses incurred by salespeople for use of their own cars for business purposes are deductible (ii) Expenses which qualify for...

Which of the following statements are TRUE?

(i) Reimbursement of car expenses incurred by salespeople for use of their own cars for business purposes are deductible
(ii) Expenses which qualify for special deduction under Section 14Q relates to capital expenditure which do not qualify for capital allowances claim.
(iii) Entertainment allowances given to staff are deductible by the company only to the extent they are spent on business entertainment by the staff.