Connor is employed as a financial analyst who is based in Adelaide. He attended a 5 day conference in Perth during the 2022 financial year (Monday to Friday). His annual salary is $145,000. He arrived in Perth at 8am and went straight to the conference on Monday. When the conference finished on Friday at 2pm, he went directly to the airport and flew back to Adelaide. Connor paid for the conference himself. His employer did, however, pay him a travel allowance of $1,200 to help with the cost of accommodation and food while he was away. This allowance is on his 2022 income statement. Connor incurred the following expenses in relation to the conference which he does have receipts for $2,000 >>> Conference fees (includes Breakfast each day) $420 >>> Airfares $180 >>> Parking at the airport He does not have receipts for the following expenses $300 >>> per night accommodation for 4 nights Lunches >>> $22 each day Monday to Friday Dinner >>> $76 Monday to Thursday Coffees & snacks >>> $15 per day Monday to Friday What amount can Connor claim at Item D2 on his tax return

$2,000

$2,017

$4,017

$2,237