Julie is a buyer for a womens fashion clothing chain. Julies job typically requires her to be out on the road to visit stores and meet with suppliers for a large portion of her time. She is not usually working at one main office. Julie wears standard formal business clothes to work and she needs to buy dress clothes for work, now and then.

In addition, although she lives in Charleston, Julie is required to attend trade fairs twice a year in Pittsburgh and New York. These run over two to three days.

To stay up to date with competitor ranges and current fashion and clothing trends in the United States, Julie purchases the new releases for her clothing supplier books each year, various supplier catalogues and fashion magazines.

When Julie is on the road she keeps in regular contact with colleagues and her employer using her cellular phone. When out of office she accesses work-emails using a tablet she recently purchased. It is common for Julie to catch up on her admin and stock reports in the evenings after work, using the office she has set up at home. She uses her business laptop for this.

Julies employer pays for her gas but she uses her own car. Her employer also pays for her flights and she is given a per diem for her incidental costs and accommodation while she is away at trade fairs.

Discuss and explain what Julie can claim as deductions and what she cannot claim as deductions.