Alice is a qualified chef and on 1 December 2020 opened her own restaurant in Melbourne. Prior to .go opening the restaurant she incurred $3,000 in lease expenses to lease restaurant premises, $8,000 to a market research firm to undertake a feasibility study on the viability of running the business and $2,000 in fees to her Accountant to obtain advice about her business structure. During the year ended 30 June 2021, Alice earned income from the restaurant of $310,000. Based on the expenditure rs incurred by Alice, what amount can she claim under s 40-880 ITAA97 as a deduction for the year ended 30 June 2021? O a. $3,600 O b. $5,000 Oc. $2,000 Od. $13,000 O e. $8,000