Gunther runs a small hotel. During the 2020 income year, he recorded payments from visitors totaling $30,000.

He also recorded the following transaction:

He hired a landscaper to redo the garden of the hotel. All work was completed, he only received the landscaper's invoice on 2 July 2020.

Required: Discuss whether he can claim this expense in the 2020 tax year. Give reasons and refer to law.