Leila Karim is a doctor who made the following payments during the year:

Doctor union fee450

Laundering of compulsory uniform90

Jacket when working night shifts85

Stethoscope120

Text book -Diabetes management70

Text book -Law for doctors65

Taxi fares when called in at short notice70

Plain watch60

Phone calls to check shifts8

Shoes85

Scissors to cut surgical gauze15

a) Advise which of these are deductible for tax purpose and cite relevant legislation.

b) If according to your opinion, any of the expenses are not deductible, briefly mention the reasons to the client.

c) Explain the substantial requirements that she will need to satisfy.