Megan incurs the following expenditure during the $2023$ income year:

$$ She pays $$30,000$ for alpaca food.

$$ She pays for the alpaca food using her credit card. She pays $$1,500$ in interest to the credit card company for the purchase.

$$ She receives an $$800$ speeding fine on the way to Melbourne to attend a fashion show where the models were wearing clothing made from the wool of Megan's alpacas. Megan has a stall at the fashion show where she displayed the alpaca wool from her farm.

$$ On $1$ May $2023,$ she buys a laptop, costing $$3,000.$ The Commissioner states that the laptop has an effective life of three years. She uses the laptop $75\%$ for her employment and the rest of the time for streaming Netflix.

$$ She travels from her home at Nicholls to the farm at Lake George on Friday afternoons, returning on the following Sunday night, by taxi, at an annual cost of $$5,000.$

$$ She pays the shearer $$24,000$ each year to shear the alpacas. He is not an employee.

$$ Megan is thinking about starting a new business selling her alpacas for meat. She asks her accountant to investigate the feasibility of the business before she decides. The accountant's report cost $$4,000.$ Megan decides not to start the business.

$$ Megan decides that she needs to improve her skills farming alpacas. She travels to the United States for $4$ weeks to study alpaca farming techniques. She spends $3$ weeks travelling around California visiting alpaca farms discussing the latest techniques. She then spends a week visiting wineries in the Napa Valley area of California on a food and wine tour with friends. The total cost of trip $($airfares and accommodation$)$ was $$16,000$

Required:

Using relevant legislation and case law, explain to Megan whether the amounts in the above$-$mentioned transactions would or would not be allowable deductions for income tax purposes in the $2023$ income year. Show calculations where appropriate. Do not consider the trading stock rules.