A taxpayer is employed by Zara, the clothing retailer, who incurred the following expenses in regard to her duties as an employee. - $1,000 - Grooming costs including hair cuts, hair styling and make up to present appropriate Zara image - $1,500 - Dinner costs once a week, as the taxpayer was required to work overtime, and had received an overtime allowance of $2,100. This is an evening meal break, paid by Zara to complete the taxpayer's 11 hours of duty and required as part of industrial regulations - $3,000 - Zara Clothing worn every day to demonstrate to customers the Zara image; the clothing is required under Sara dress code policy, being a condition of employment - $10,000 - Child care costs incurred to take care of her child, as she must pay the expense in order to be able to work at Sara What deduction can be claimed under s 8-1? Select one: a. $14,500 b. $2,000 c. $0 d. $3,500 e. $1,500