Min is an associate at Jones and Smith, a medium-sized firm of chartered accountants. She was advised by the staff development officer that she would improve her prospects of being made a partner if she obtained a higher degree in accounting. Min enrolled in a Master of Commerce degree and has approached you as a tax agent to prepare her tax return. She seeks your advice on whether she can claim deductions for the following expenses:

A)expenses at the University including photocopying ($450), purchase of stationery ($350) and depreciation on a laptop computer she used for her studies ($375)