COLLEGE Question 3 (15 marks) Jason is a senior meteorologist employed by the Weather Research Centre (WRC) in Australia. In July 201X he enrolled on a Marine Biology course at the University with the intention of developing research on the effects of global warming on the Great Barrier Reef. In order to attend the course, Jason reduced his workload at WRC to 2 days per week. During the year ending 30 June 201X, Jason incurred the following expenses: 1. $12,000 in course fees and $550 in textbooks. (3 marks) 2. $100 on broad-spectrum sunscreen, which he is required to wear as a matter of work safety during data collection trips to WRC meteorology stations. (3 marks) 3. $200 on a backpack which he uses to carry his laptop and textbooks to work and to the University. (3 marks) (2 marks) 4. $80 in road toll fees incurred while driving between home and work. 5. $3,000 on a laptop computer (effective life 4 years), purchased on 1 July 201W and used 80% for work and 20% for study. Required (4 marks) reach of the expenses listed in (a) to (e) above, advise Jason on whether such expenses would be ductible in the year ending 30 June 201X, stating your calculations (if any) and applying legislation case law to support your answer.