Discuss whether the following would be deductible under Section 8-1 of the ITAA (1997): Internet bill dated 18 June 2018 for $200 where the taxpayer was able to establish a pattern of usage showing that it was used 100% for business. Mobile phone bill dated 8 June 2018 for $130. The phone was used for calling family members. ASIC fee invoice dated 12 June 2018 for $100 in respect of the registration of a new business name