25 kelly is employed as an operating theatre nurse at a local public hospital. she received a uniform allowance of $500 for the current year ended 30 june. during the year, kelly spent the following amounts for which she has substantiation: dry-cleaning of uniform $240 mobile phone rental (includes cost of calls) * $800 purchase of a fob watch for use at work only $220 purchase of sunglasses for driving to and from work $430 annual nurses registration fee $70 purchase of covered shoes (worn in the theatre only) $140 cost of attending seminar on new sterilisation techniques $290 purchase of train tickets for travel from home to work when her car was at the mechanic $70 private health insurance premiums $3,100 * kelly has to have a mobile phone as she is often on call. she has kept a logbook for the phone and estimates the work-related usage is 60%. the amount which kelly can claim as a tax deduction for the year ended 30 june 2021 is? a. $1,250 b. $1,140 c. $1,440 d. $1,760 e. $1,420