(a) Martin works as a selfemployed waiter in an Indian restaurant. The restaurant provides him with an apron to wear over his clothing while he is serving customers. However, he often finds that his clothing is damaged by food stains in places that the apron does not cover. AdviseMartin if he can claim a deduction on the black trousers and white shirts that he purchases to wear to work.

(b) Brian is a selfemployed builder who specialises in renovating residential properties. During the week, he travels from home to various building sites where he works. Sometimes, he works at more than one site during a particular day. He usually carries his tools and some building products in the back of his truck. On weekends, he often goes to the homes of potential clients to quote for jobs. Only a small percentage of his quotes are accepted by clients, as he charges quite a high fee for his services. Advise Brian as to whether his travel expenses are deductible.