Chrissie has provided you with the following details from her 2021 tax return in relation to a rental property she owns (in her name only). She purchased the property on 1 October 2013 and has been renting it since this date. It has been rented for the full year in 2022. Closing balance of Chrissies low value pool in 2021: $2,225 The Depreciation Schedule from the 2021 year and a list of items that Chrissie purchased for the rental property in the 2022 year are shown below.

Description	Date of construction	Date of purchase	Total cost	OAV	OWDV 2021	P/D	Rate	Decline 2021	Private	CAV 2021	CWDV 2021
Divisional 43 Residential	01/07/2008	01/10/2013	$ 298,325	$ 208,766	$247,957	P	2.5%	$7,458	$0	$201,308	$240,499
Carpets		01/10/2013	$5,288	$1,178	$1,178	D	20%	$236	$0	$942	$942
Oven		01/10/2013	$3,450	$1,010	$1,010	D	16.67%	$168	$0	$842	$842
Air Conditioner		01/10/2013	$ 9,756	$4,793	$4,793	D	10%	$479	$0	$4,314	$4,314

Date	item	Cost	Notes
01/09/21	Carpets	$3,800	Existing carpet was removed and scrapped
31/01/22	New Gas Hot Water system	$980	Existing HWS was in low value pool and was scrapped
31/01/22	Dishwasher	$570	Purchased second hand

QUESTION ONE What will Chrissie claim at Item 21F of the tax return (capital works deduction)?

a. $6,012

b. $0

c. $7,458

d. $5,033

QUESTION TWO

What will Chrissie claim at Item D6 of the tax return in order to maximise her deduction this year?

a. $1,334

b. $1,178

c. $834

d. $1,150

e. $1,441