On 1 July 2019, Brianna Smith resigned her position as a laboratory technician to undertake further studies to upgrade her qualification from an Associate Diploma in Science to a Masters Degree in Science at the University of Sydney. The duration of the studies was for one year full-time, and the cost of the Masters Degree was $12,000, which was paid by Brianna on enrolment on 7 July 2019. Briannas employer had indicated in discussions with her that she could return to her job on completion of the intended studies. During the last three months of the 2019/2020 tax year, Brianna participated in a student exchange programme with the University of Canterbury in New Zealand. The costs (which were all substantiated and are now expressed in Australian Dollars) were as follows: Airline ticket: $1,200; Accommodation expenses: $2,100; Meals: $1,900; Tuition fees: $1,500; and Study books and related materials: $1,500. Of the three months (or twelve weeks) that Brianna was absent from Australia, ten weeks were engaged in full-time study, while the remainder of her time was spent on a skiing holiday in Queenstown on the South Island of New Zealand. The dominant purpose of Briannas travel was to study in New Zealand. Brianna hopes to graduate from her Masters Degree after her return to Australia and then gain employment, with a substantial increase in salary and position. Required: Advise Brianna Smith of what deductions may be claimed (if any) for the year ending 30 June 2020 in respect of the above expenditure. Show all calculations and refer to relevant legislation and case law to support your arguments for and against before arriving at your conclusion.