Justine is a nurse and has approached you to assist her with her current year tax return as she wants to know what she can claim as a tax deduction. She has all of the receipts and has provided you with the following information:

She needs to wear a nurse's uniform to work and has spent $200 on dry cleaning bills.

She has also purchased non slip shoes required by the hospital for $150.

She drives to work each day and pays for parking at the hospital at an annual cost of $300.

She received a speeding fine on the way to work and paid $150

She has paid union fees of $150 to the nurses' union

She enjoys cooking so undertook a cooking course that cost $350.

Justine's allowable deductions for the current tax year are:

Select one:

1 $500

2 $1,300

3 $900

4 $950