Jeremy runs his own public relations business. During the year he incurred $700 on membership of the local sports club where he entertains clients Advise Jeremy of his tax consequences in relation to the above expenses. O deductible under s 8-1 of ITAA97 O private or domestic expense within the negative limbs of s 8-1 of ITAA97 denied deduction under s 26-45 of ITAA97