NEED Advise Jimand Janeregarding the income tax implications arising from the above facts. HIRAC METHOD

During the 2021/22year ofincome, the rent received from the investment property was $40,000. In July 2021, the tenants complained that the lock on the front door was broken due to rusting, and the carpet had become very dirty as a result of wear and tear. In August 2021, Jimarranged for a locksmith to replace the lock for $380. For extra protection, Jimalso installed a new mesh security door which cost $500. Jimobtained a quote regarding how much it would cost to have the carpet cleaned professionally with carpet shampoo. The amount quoted was quite high ($2000), so Jimdecided instead to replace the carpet for $3000 with a carpet of a similar quality. The carpet was replaced in September 2021. Jimand Janealso incurred expenses of $3,000 for insurance, $2,700 for council rates, $2,000 for agents fees, and $35,000 interest on the BigBank loan, in relation to the property during the 2021/22year of income.Jimand Janealso used the Strathfield property themselves for four (4) weeks during the income year when they needed to get awayfrom a dust storm in their local area.