Jeff is a brain surgeon employed at a large regional hospital at Goulburn about 100 km north of Canberra (the Hospital), where he earns $275,000 per annum. He is also employed as a part-time lecturer in surgery at the ANU (the University), earning $65,000 per year. He is provided with an office at both the University and the Hospital. Jeff lives on a farm at Wamboin which is half-way between the University's Canberra campus and the Hospital in Goulburn. He decides to set up an office in a spare room at his home. The room takes up 15% of the total floor space of Jeff's home. In the income year 2020-21, Jeff pays $30,000 of interest per annum on a bank loan used to purchase his home and he also pays $3,000 per annum for electricity and other running costs for his home. Jeff also engages a computer technician to fix his computer that he uses in the home office. Jeff received the invoice for the repair on 30 June 2021, but doesn't pay it until 5 July 2021. Every Wednesday and Thursday Jeff leaves his home and travels to the Hospital and works there in the morning and then travels to the University to teach in the afternoon. He then returns home. He incurs $4,000 per year in bus expenses for this travel. Jeff is interested in developing his skills as a surgeon so that he can apply for promotion. He travels to the Johns Hopkins Hospital in the USA for a three week fellowship. He spends another week in New York visiting galleries and museums. He incurs travel and accommodation costs of $8,000.

Required: Using relevant legislation and case law, explain to Jeff whether the above outgoings are deductible for income tax purposes under section 8-1 of the ITAA 1997 in the 2021 income year.