Debbie's DeLoreans is a business taxpayer in Victoria that specialises in the sale of antique DeLorean cars. During the 2019/20 income year, Debbie incurred various expenses which she hopes to claim as business deductions. Required: Analyse whether the following outgoings are allowable deductions (You must refer to law. Theory only) 1. Debbie runs her business from home (her main residence). Her garage, which takes up 20% of the total floor area, has been converted into a workshop and sales yard and used exclusively for business purposes. Debbie spent $5,000 on rent, home loan interest, council rates and home insurance. She also spent $5,000 on various running expenses such as heating, air conditioning, electricity, phone and internet. (2 marks) 2. Debbie spent $500 on grease remover, steel cap boots and sandwiches for lunch. (4 marks) 3. Finally, she spent $5,000 on legal fees, incurred to defend her business in court after calling her main business competitor a "crook and fraudster" in a recent edition of Classic Cars Magazine. (4 marks)