Callum is a landscape gardener who buys his own clothing and protective items for work. He washes all his clothing together 2 times per week and took 1 week of annual leave. He has kept receipts for the following expenses. Hi viz shirts x 4 >>> $35 each Heavy duty shorts x 3 >>> $50 each Sunglasses (used only at work) >>> $195 Steel capped safety boots >>> $280 Calculate what Callum will claim at Item D3 on his tax return and what code would be used.

$471 code C

$471 code P

$523 code C

$523 code P

$666 code C

$666 code P