Lauren is employed as a midwife with Moreton Health in Brisbane. During the 2020/21 income year Lauren incurred the following expenses in relation to her work as an employee of Moreton Health (note that Lauren incurs similar expenditure every year as the clothing and shoes constantly need replacing):

5 navy skirts to wear for work @ $40 each$200

1 x pair of non-slip nursing shoes$90

1 pair of sunglasses to use while driving to see patients $150

5 Moreton Health shirts (registered design) @ $50 each$250

2 navy blue cardigans (the hospital air conditioning is cold) @ $40 each$80

A pain medication course for pregnant mothers conducted at the hospital$500

$40 per week to engage a personal trainer to ensure

that Lauren is strong enough to assist women in labour$2080

Coffee she purchases daily to help her stay awake during her shifts$900

Determine whether the expenses incurred by Lauren will be deductible under section 8-1 for the 2021 year? Ensure that you make reference to relevant case law and legislation in your application and that you address all of the relevant positive and negative limbs included is s8-1.