Mr$.$ Mark Taylor, a freelance graphic designer from Port Moresby, travelled to Goroka for a

week$-$long project. During his stay, he incurred the following expenses:

Airfare: K$800$ for a return ticket.

Accommodation: $K600$ for the week.

Meals: K$500$ for the week.

Transportation within Goroka: K$200.$

Mr$.$ Taylor decided to travel to Mt Hagen for sightseeing after the week$-$long project, he

missed his flight back, therefore, he was charged a penalty fee for K$160.$ He stayed for night

and further incurred additional costs for the accommodation and meal for K$220.$

Required: $($a$)$ Calculate Mr$.$ Taylor's allowable deduction for tax purposes.

$($b$)$ State your reason why it should be or should not be allowable deduction for tax

purposes.