Jessica is a local businessperson working in Brisbane. She felt a little bit stressed from her business. She visited to Royal Brisbane Hospital (a public hospital), where she was highly satisfied with the exceptional service provided by the Hospital staff during her visit. To express her gratitude, Jessica decided to make two gifts: an oil painting she purchased two years ago for $1,500, which was valued at $3,000 at the time of the gift, and a cash gift of $200. Referring the legal provisions and case law, these gifts are allowable for deductions