Peta is a warehouse supervisor who works long hours. Her employer pays her an overtime meal allowance (under an award) of $19 each time. Her income statement shows that he received a total amount of $3,249 in overtime meal allowances. She has not kept receipts for all meals purchased, but the ones that she has kept shows that she would spend on average $29 per meal when working overtime. However, her previous accountant would claim the maximum