Pat operates a medical practice in Bendigo and incurred the following expenses for the year ended 30 June 2020 Paid $800 for a gym membership. She believes that by keeping fit and healthy she performs better as a Doctor Paid $1,200 for music lessons as she was advised playing music reduces stress associated with medical practice 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 $8o per hour for the same service. Accrued 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? $52,000 $31,200 $28,400 $20,800 $29.200