Gracie Marie is employed by Scattergun Telemarketing as and administrative assistant.

During the 2021/22 tax year, Grace incurred the following expenditure:

Laundry of Compulsory uniform (supplied by Scattergun). $130

Calculator 120

Telephone Calls made from public phones (estimated) 90

Industry publications (5 magazines x $9) 45

Estimated meals (where Grace was required to work overtime) 60

Union Fees (stated on Grace's income statement) 310

Grace receives overtime meal allowance under an industrial agreement at $20 per meal for 4 meals.

Grace recorded the details relating to the stationery, calculator and magazine in a diary.

Give reasons, state whether there are any amounts that Grace can claim as a deduction. She has not obtain receipts.