Byron Bay Beer Pty Ltd is a successful boutique brewery on the NSW north coast. The companys average annual turnover is $25 million. During the year they incurred the following expenditure (all exclusive of GST). 1/08/2020 $95,000 for a new motor vehicle for the exclusive use of the finance manager. Effective life 6 years. 1/12/2020 $20,000 to pay HELP/HECS in respect of employment related university courses undertaken by current employees. 1/02/2021 $5,000 cash stolen by an employee that was never recovered. 1/03/2021 $5,500 replacing a damaged motor in the delivery truck. The damaged motor was replaced with one of the same capacity. The new motor will have an effective life of 5 years.

Calculate the maximum income tax deduction available for Byron Bay Beer in the year ended 30 June 2021 in respect of each of the transactions. Show all working.