All of the facts in this scenario relate to the 2020-2021 income year of Patricia Mills, an Australian resident individual. Patricia is a well-known professional basketball player. Since 2016, she has been the captain of the Brisbane Dames. Patricia sustains a career-ending knee injury in February 2021. As a result, her contract with the Brisbane Dames ends. Her employment entitlements from the Brisbane Dames for the period 1 July 2020 to 28 February 2021 comprises of a gross salary of $180,000. In April 2021 she asks her manager to commence negotiations with the Australian Men's Basketball Association (AMBA). AMBA is in the process of appointing a new coach for the national team. Patricia's manager makes a compelling case that she is a suitable candidate for the job, and she is shortlisted for the position. In May 2021 she travels to Melbourne to attend interviews and meetings with the AMBA board. She incurs the following expenses to do so: A return business class flight ticket from Brisbane to Melbourne at a cost totalling $2,390. The cost of an economy return flight ticket would have been $550. Hotel accommodation for five nights at a cost totalling $2,500. The cost of restaurant meals totalling $785. The cost of three new business suits totalling $1,800 to wear to the interviews and meetings. On 1 June 2021 the AMBA board holds a press conference, announcing Patricia's appointment as the first female coach of the Australian men's basketball team. AMBA emphasises that Patricia was appointed on merit and that her three-year employment contract is based on similar terms to that of high-profile male coaches. These are the terms of her AMBA employment contract: She receives a lumpsum payment of $100,000 on 1 June 2021 when she signs the contract. She receives a one-off payment of $50,000 on 1 June 2021. In return, she agrees to only grant one-on-one media interviews to the two television networks that are AMBA broadcast sponsors. She will be paid a monthly salary of $35,000 from 1 July 2021 when she commences her duties. She can honour the existing brand ambassador contracts she has with several sports equipment companies that her manager had previously negotiated on her behalf. During the 2020-2021 income year, Patricia receives $70,000 from these sports equipment companies for performing her duties as their brand ambassador. On 1 June 2021, Patricia pays her manager a lumpsum totalling $65,000 as his fee for negotiating her contract with AMBA. What is the value of Patricia's deductions for the 2020-2021 income year? $2,390 O $69,890 O $65,550 $70,675 O $67,390