A taxpayer incurred the following deductions allowable under s 8-1 in regard to his employment duties as a concrete construction worker.

$500 Hard Hat replacement - compulsory work uniform required under law, receipt maintained

$100 hammer replacement - previous hammer forgotten and lost while working at a building site, no receipt maintained

$50 laundry costs - in relation to washing and ironing his very dirty work gear that was worn and protected him from abrasion, no receipts kept but adopted the Commissioner's method to calculate the expense

$50 torch - attached to his hard hat and kept as an emergency measure, receipt maintained.

Calculate the deduction available to the taxpayer in view of the substantiation provisions. Div 900.

Select one:

a.

600

b.

$750

c.

$650

d.

$700

e.

$550