AUSTRALIAN TAX LAW Tanya is a pharmacist. The following events, relating to herself and her son, occurred in the current tax year. Tanya's Rottweiler Tanya owns a pharmacy retail store as a sole proprietor. Lately, there have been some thefts of restricted medications from the store. As a result, Tanya pays a professional dog trainer $5,000 to train her four-year-old Rottweiler to be a guard dog for the store. After the dog is trained, she regularly leaves it overnight in the store to guard it. Tanya is unsure whether this expense is capital or not (note: assume that the dog does not constitute livestock' for tax purposes). Required: Discuss the tax implications for the following transactions. a) The deductibility for Tanya regarding the costs of training her Rottweiler (6 marks)