For each item below, state whether it is an allowable, not allowable or partially allowable deduction.

Items:
i. Legal expenses incurred to review new civil engineering contract
ii. Foreign exchange loss for the payment of overseas consultancy service
iii . loan instalments repayment for a company bond
iv. Cost of acquiring non-current assets
v. Cost to install an advertising billboard
vi. Monthly interest expense on a capital loan
vii. Finance charges for an operating lease