Manasa works full time as a bookkeeper and has recently commenced a floristry course two nights a week, as this is something she has always been interested in learning how to do. She receives no other income.

1. Which of the following items are tax deductible for Manasa and why?
2. What is her total allowable deductions from the list below?

Expenses:

• Annual membership to International Bookkeepers Association - $650
• Floristry course - $990
• 3 training courses related to maintaining her bookkeeping knowledge and skills - $590
• Dry flowers and vases to practice her flower arrangements on - $250
• Donation to the Red Cross (a deductible gift receipt) - $350