i) Items that constitute domestic expenditure:

• Expenditure incurred in maintaining the individual, including shelter, meals, refreshment, entertainment, or other leisure activities.
  Expenditure incurred by the individual in commuting from home to work.
• Expenditure incurred in acquiring clothing for the individual, except clothing that is not suitable for wearing outside of work.
• Expenditure incurred in educating the individual, except education that is directly relevant to a business conducted by the individual or related to professional development.

ii) Items that constitute excluded expenditure:

• Taxes paid or payable under the Act and any other tax law.
• Bribes or expenditure incurred in corrupt practices.
• Interest, penalties, and fines paid or payable to a government or political subdivision of a government of any country for breach of any law or subsidiary legislation.
• Expenditure incurred by a person in deriving exempt amounts or final withholding payments.

(One point for each correct item. Maximum of 4 marks per section = 8 marks in total)