For each of the following resident individual taxpayers, state whether there are any amounts that would be treated as deductions. Give reasons.

(f) On 8 November 2017, Cherene incurred costs of $1,890 purchasing and establishing a shelf company to operate her retail clothing store.

g) On 21 June 2017, Mack ceased operating his car detailing business. On 8 September 2017, Mack incurred legal expenditure of $3,680 relating to the winding up of the business. He did not derive any assessable income from the business during the 2017/18 tax year.

(h) On 18 August 2017, Wilf incurred costs of $27,500 examining the feasibility of establishing a juice bar in Westfarm shopping centre. He subsequently commenced business in April 2018.

(i) Janelle travelled to Los Angeles for 4 days and nights for work related purposes only. She retained vouchers and receipts verifying that she had incurred $2,800 of travel expenses but had not prepared a travel diary.

(j) Shaun travelled to Hobart for 4 days and nights for work related purposes only. He had received a travel allowance of $1,000. The reasonable amount determined by the ATO for this travel was $805. Shaun did not retain any records of his costs but spent all of the $1,000 on meals and accommodation.