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Edward incurred borrowing expenses of $99 in relation to a three-year loan taken on 1 July 2020 to finance an extension to his family home.

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Edward incurred borrowing expenses of $99 in relation to a three-year loan taken on 1 July 2020 to finance an extension to his family home. How much can Edward claim as a deduction in relation to the borrowing expenses for the year ending 30 June 2021? . $25 O b. $99 Oc. $33 O d. Nil

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