Debra Jones conducts business as a primary producer. Her business qualifies as a small business entity and she has elected to use the available concessions for capital allowances. Debra's general small business pool balance at 30 June 2018 was $155,000 During the 2018/2019 financial year, Debra incurred the following expenditure 12/09/18 01/12/18 $22,000 01/01/19 $7,000 $20,000 06/01/19 $8,500 27/01/19 $33,000 28/01/19 $19,000 Electric fence to protect land from pests Wire fencing Windmill to pump water Connection of phone line to shed Concrete silo to store fodder Milking system What is the maximum deduction available to Debra for the 2018/2019 tax year? Select one: a. $79,850 b. $148,350 C. $134,000 d. $126,350 Activate Windows