Indira is an Australian tax resident individual who works full time for a pet product manufacturer. Indira recently purchased a plot of vacant land on which she intends to build a residential rental property.

During the income year ended 30 June 2022, Indira incurred the following expenses:

i) $1,000 paid to Indira's tax agent to prepare and lodge Indira's personal income tax return for the prior income year.

ii) $3,000 in interest payments for a loan taken out to purchase the land.

iii) $200 on buying drinks for Indira's manager on Friday night. Indira is applying for a promotion, and she believes that having a stronger relationship with her manager will increase her likelihood of getting the promotion and a salary increase.

The total deduction available to Indira, in respect of the income year ended 30 June 2022? Ignore GST.

A: $0

B: $1,000

C: $1,200

D: $4,000