Fergus is employed as an IT Systems Team Leader by a large bank in Sydney. His employment contract requires him to be rostered on one week in every four to provide 24-hour on-call support. His employer provided him with computer equipment which he was required to store at home for use when he was on call, and Fergus had purchased other computer equipment which he also used for working at home. Fergus had a room in his house that he used as a home office and kept most of his work computer equipment there. The home office was not used by any other members of his family and was 15% of the floor space of the house. He also kept additional computer equipment in a storage room that contained other household items, and this room was 10% of the floor space of the house. Fergus has incurred council rates, insurance and mortgage interest during the year ended 30 June 2023 totalling $16,000. Based on the hours Fergus was on call, work-related electricity, internet, telephone and water use for the home office and storage room was $750 for the year ended 30 June 2023. Fergus had purchased a new laptop on 1 December 2022 for $1,400 which he used 30% for work purposes. Fergus began experiencing workplace bullying which caused him to experience stress and anxiety. Fergus hired a solicitor to assist him bring a claim against his employer at the Fair Work Commission. He incurred a significant amount of legal costs during this dispute, receiving an invoice from his solicitor for $4,400 on 15 June 2023. Fergus paid this amount on 10 July 2023. Fergus also incurred medical fees of $800 relating to the stress caused by the bullying. Required: Discuss whether any of the expenditure incurred by Fergus would be allowable as a deduction during the year ended 30 June 2023 under s8-1 ITAA 1997. You must refer to relevant legislation, case law and/or rulings in answering this