Cayleen is an accountant (Resident Taxpayer) during the year:

• She painted her office, which she uses for her business purposes. She has paid $8,500 to a professional painter to paint her office.
• She put an advertisement to advertise her accountancy office for the amount of $5,000
• She paid a speeding ticket for $400 on her way to one of her client's office

Advise Cayleen on the deductibility's of her expenses above