Asshish is a medical doctor and a scientist. He works at a local hospital in the mornings, attending to patients. At lunchtime he takes a train to the local university where he works in a research laboratory. At the end of the day, he takes the train home. Advise Asshish as to the tax deductibility of the train fares. The train fare from the university to his home will not be deductible as it is a private or domestic expense The train fare from the university to his home will be deductible as it is necessary to put him in a position to earn the income The train fare from the university to his home will not be deductible as it is a fringe benefit tax The train fare from the university to his home will be deductible as it is directly connected to his income exertion