Please answer in detail.

Question 2 11 Marks In this question, you are required to answer three questions. In typing up your answers, show all your calculations and provide reasons for your answer. Your answer should reference relevant sections and divisions of the Income Tax Assessment Acts, relevant case law, and/or relevant ATO rulings. a. Ross Kirkwood purchased an apartment from a property developer as an investment property. The property is situated in Woolloongabba, a suburb of Brisbane. The apartment has a rent guarantee from the property developer of 5% per year, for a period of four years. During the current income year, Ross was unable to find a tenant for the apartment due to noise from the construction of a new train station in Woolloongabba. On 30 June 2021, Ross receives a lumpsum cash payment of $40,000 from the developer as a rent guarantee payment for the 2020 2021 income year. You are required to: Discuss if the receipt is assessable income to Ross for the 2020-2021 income year. (2 marks) b. Louise Moore is employed as the job scheduling manager of Paint Brisbane Pty Ltd (Paint Brisbane). Louise's job is to allocate Paint Brisbane's painters to the different jobs that the company must complete each week. Louise has her own office at Paint Brisbane's business premises in Logan that she can use at any time. However, Louise lives in Caboolture, which is 80 kilometres away from Logan. To accommodate Louise to ease her daily commute to and from the office, her employer allows her to work from home two days a week. When she works from home, she uses her employer's laptop computer, and she works from a dedicated study in her family home. Louise only has a record of the hours she works from home during the 2020-2021 income year. These total 740 hours. You are required to: Discuss whether Louise will be able to claim a tax deduction because she is working from home two days a week, and if so, to calculate what her total tax deduction would be for the 2020-2021 income year. (3 marks) c. Fiona Roberts owns and operates a mobile remedial massage business in Greenslopes called Remedia-lax. She uses her large utility vehicle to transport a foldup massage bed and other equipment to her clients' homes. She charges an hourly rate for her services. These are the facts relevant to Fiona's 2020-2021 income year: Receipts from clients for remedial massage services that she completed total $83,000. The purchase cost of massage oil and cleaning materials total $22,000. She receives free samples of a new type of remedial massage oil from one of her suppliers, valued at $300. Fiona uses the samples for remedial foot massages on a few of her clients, but decides not to purchase any of this massage oil as she does not like the smell. The purchase cost of two high-fibre jackets that she wears over her usual clothing so that the massage oil she uses does not damage her usual clothing totals $320. The cost to put fuel in her utility vehicle to travel to her clients totals $8,750. She pays indemnity insurance premiums totalling $2,300 to protect her from client claims should they suffer severe pain and discomfort from the remedial massages. Fiona only accepts online bookings from clients. The online booking service she uses charged her a fee totalling $1,200. She spends $320 on energy drinks that she consumes on busy days when she cannot take a lunchbreak between client appointments. Fiona purchases ten large bouquets of long-stem roses from a florist at a cost totalling $2,500 that she gives away to ten clients who use her services every week as a loyalty gift to them. She pays a parking fine of $120 issued to her by the Brisbane City Council. Fiona parked her utility vehicle in a loading zone for one hour while completing a client massage nearby. Drivers are only permitted to park their vehicles in this loading zone for a maximum of ten minutes. You are required to: Calculate Fiona's taxable income for the 2020-2021 income year. Present your answer in a table format using the example below. (6 marks) $