barry is a barrister. in his chambers there is a large oak desk which he purchased for $1,000 from his neighbour at a garage sale. a computer terminal, which he acquired for $4,400 (inclusive gst), is situated on the desk. there are also several bookshelves in his chamber which cost barry $3,300 (inclusive gst). on the bookshelves are volumes of law reports which he bought from another barrister for $44,000 (inclusive gst). can barry deduct any of these expenses under div 40 itaa97?