Margaret is Chief Financial Officer with a multinational corporation and works in Sydney. During the year ended 30 June 2020 she incurred the following expenses:

$1,500 on new suits as she is required to look professional at the companys board meeting.

$150 on a restaurant lunch with a potential customer of the company.

$760 on an annual membership fee for the Chartered Accountants Australia and New Zealand.

$1,500 on an annual membership of a golf club where Margaret networks with other executives.

Based on the above information which of the following amounts represents Margarets allowable deduction for the year ended 30 June 2020?

a) $3,910.

b) $760.

c) $1,500.

d) $2,410.

e) $2,260.