Gary is employed as a surveyor. He has a low value pool which had a closing balance at the end of the 2020 year of $775. He has purchased the following items during the year. Laser Level 03/05/2021 $850 used 80% for work Theodolite 04/04/2021 $720 used only for work Calculate Garys low value pool deduction for the 2021 year. Part A - provide full workings for your calculation Part B - provide the total deduction for 2021