Jessica works at the Quality Fashion Store. As a condition of her employment, she must wear clothes from the store. She purchases them at a discount, being 50% of the retail price. Jessica often wears them when she is not working as well because they are of high quality. Under Section 8-1 Jessica will: a. not be able to claim any deduction in respect of the clothes and not be able to claim any deduction for the dry cleaning of the clothes. b.be able to claim all of the costs of the clothing because it is a condition of work that she wears these clothes to work. OC. be able to claim a proportion of the cost based on the amount of time she wore them at work and the amount of time she wore them outside of work. d. not be able to claim any deductions in respect of the clothes but will be able to claim the dry cleaning of the clothes as a tax deduction