Chang works as a Chef for the Fresh Handmade Noodle caf in Melbourne. Advise Chang as to which of the following amounts can or cannot be included as an allowable deduction for tax purposes and support your answer by citingand applying the relevant legislation:

Chef carving knife$290

A yearly subscription to a food magazine is $60

An annual subscription to the golf club is $682

Parking fine incurred while using his car for work purposes $400

Amount Chang paid to his friend, who is also a tax agent, for helpinghim to complete Chang's tax return of $200