All of the following expenses were incurred by the relevant taxpayers to gain or produce their assessable income in the current income year.

Select the alternative that contains an expense deductible under s 8-1 ITAA97.

$55,000 travel expenses spent by a dentist to undertake a dentistry specialisation degree overseas.

$350 spent by a sailor on polarised sunglasses that are required for protection from the sun-glare while working on the ship deck.

$36,000 childcare fees incurred by a full-time working mother.

$250 in fuel incurred by a dentist while travelling from home to their practice.