Jasmin is a mechanic. She runs her own business specialising in repairing electric cars. During the year, Jasmin incurred the following expenses:

a) salary costs to her two regular employees of $150,000 (paid electronically through the businesss payroll system, which automatically applies the relevant tax withholding and pays the amount to the ATO);

b) $5,000 on special overalls and eye goggles for Jasmin and her employees to use when they are repairing cars;

c) childcare costs of $22,000 so that Jasmin can go to work every day;

d) $1,000 on a one-day course on a new accounting software program that Jasmin wants to use in the business to better comply with new tax reporting requirements.

Required:

Advise Jasmin whether the above expenses would be deductible for income tax purposes.