Emily is a 36-year-old lawyer. During the current year of assessment, she performed repairs and maintain in her home office she uses this office mainly and exclusively as a home office. The total amount spent for repairs and maintenance is R7 000. Which of the following statements is incorrect regarding the R7 000 expense?

a. The R7 000 repairs and maintenance expense is actually incurred as the amount has been paid.
b. The R7 000 expense relates to the repairs and maintenance of Emily's home office and would therefore be deducted as part of her home office expenses.
c. The R7 000 is expenditure as it is a payment in return for repairs services.
d. The R7 000 repairs and maintenance expense is not incurred in the production of income.