PAYMENTS DURING 2022/23 DATE DESCRIPTION $ NOTES FULL YEAR Private Hospital Insurance Premiums 3,700 Reduced premium option taken FULL YEAR Childcare costs 5,200 Necessary to allow Krystal to attend work FULL YEAR Parking fees during travel to suppliers 190 No receipts kept. Each parking fee cost between $5 - 10 FULL YEAR Mobile phone account 750 Records indicate 20% work related FULL YEAR Income Activity Statement quarterly instalments 8,400 PAYGI 18/08/22 Purchase of shares in Achiever Ltd 1,600 Sold in May 2023 (refer receipts) 27/08/22 Professional development course for barista skills 1,300 01/09/22 Installation of additional wall in rental property 4,000 01/10/22 Repair of damage to ceiling by tenant in rental property 2,500 01/11/22 Payment of annual building insurance 3,000 $1,300 for private residence; $1,700 for rental property 01/12/22 Purchase of new carpet for rental property 4,000 Effective life of 10 years 09/05/23 Dinner expenses 600 Krystal took her work colleagues to lunch to celebrate 5 years working at Duo Tone OTHER INFORMATION a) When Krystal purchased her North Sydney property, there were records indicating that the property incurred construction costs of $400,000 in 2009. b) Krystal estimates that she washed her compulsory work uniform 3 times per week separately from her other clothing. PART C Calculate Krystal's Allowable Deductions. Identify the relevant section references for each inclusion or exclusion. Clearly show all workings