As per section 30, which expenditure incurred for a building used for the business or professionshall not be allowed as deduction?

As per section 30, which expenditure incurred for a building used for

1.	As per section 30, which expenditure incurred for a building used for the business or professionshall not be allowed as deduction?
A.	Rent, rates and taxes
B.	Insurance of building
C.	Repairs of building
D.	Capital expenditure
Answer» E.