(c) Sandra is a selfemployed accountant. She is a member of a professional accounting society for which she pays an annual fee of $550 (inclusive of GST) and she is undertaking a further professional accounting qualification for which she pays fees of $1,100 (inclusive of GST). She is also undertaking a postgraduate degree in media studies at a university for which she pays course fees of $2,000. She is undertaking this course as she hopes to eventually become a financial journalist once she has gained enough practical experience as an accountant. Sandras work requires her to dress appropriately at work and last year she spent $1,100 (inclusive of GST) on makeup and $2,200 (inclusive of GST) on a designer work suit. Sandra prefers to dress casually, and on leaving the office she usually changes into casual clothes. Sandra also works one day per week at a night club, as a selfemployed DJ, which starts soon after her accounting job finishes on Friday nights. The night club is far away from the city and she therefore drives her car to work on Fridays so that she can get to her parttime job in time. On all other days of the week, Sandra takes a train between home and work and spends $44 (inclusive of GST) per week on tickets. Advise Sandra as to whether she is entitled to deductions for any of the expenses.