Pat operates a medical practice in Bendigo and incurred the following expenses for the year ended 30 Jun 2020: Paid $800 for a gym membership. She believes that by keeping fit and healthy she performs better as a Doctor. Paid $1,000 per week for 52 weeks to her husband James for performing bookkeeping services to the practice. James works a standard 5 hours per week on the practice books. Pat had been paying a bookkeeping service $80 per hour for the same service. Accured a provision for long service leave of $7,600 in respect of her employees' unused leave as at 30 June 2020. Based on these expenses, what amount can Pat claim as a tax deduction for the year ended 30 June 2020? a. $28,400 b. $20,800 c. $52,000 d. $31,200 e. $29,200