B is a CPA, in his office there is a large oak desk which he purchased for $1,330 from his neighbour at a garage sale. A computer terminal is situated on the desk which acquired for $5,200 (inclusive of GST). There are also several bookshelves in his offices which cost him $2,100 (inclusive GST). Placed on the bookshelves are several volumes of various accounting and law reports which cost him $55,000 (inclusive of GST). Advise B as to which expenses he can claim deductions for under DIV 40 ITAA97.