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Callum is a gardener who buys most of his own clothing for work. His employer has supplied him with one hi-visibility shirt with a logo,

Callum is a gardener who buys most of his own clothing for work. His employer has supplied him with one hi-visibility shirt with a logo, but he has purchased other hi-visibility shirts as well. He washes all his shirts and pants together once per week and took 6 weeks of annual leave. He has kept receipts for the following expenses:

Cotton drill pants x 4 $120 each

Hi-visibility shirts x 3 $50 each

Runners $189

Sunscreen (approved) $65

Calculate what Callum will claim at Item D3 on his tax return?

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