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

• $400 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
• $200 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. $700

b. 600

c. $550

d. $750

e. $650