Aussie operates a gardening shop in Sydney. Sales are generally paid for at the time of sale.

On 17 June 2019, Garry bought $250 worth of garden tools on credit. On 30 June 2020, Aussie is doubtful whether this invoice will be paid.

On 21 June 2019, Paloma bought $600 worth of palm trees on credit. Paloma filed for bankruptcy one week later. Aussie wrote off the debt on 1 July 2019.

Required: Advise Aussie whether he can claim any of these debts a deduction in the 2019 income year.