please claim any deduction (where appropriate) for information shown at following Items 14 below directly into the relevant labels in HandiTax.

Rick often wakes up between 5:00 am and 6:00 am each morning. He makes a habit of catching up with his clients for breakfast once a week or so at the Brisbane Marriott between 7:00 am and 8:00 am for one hour.

Rick uses this time to discuss a range of legal issues with his clients and to gather information and evidence about pending legal cases he is working on.

Rick pays for the breakfast himself (he is not reimbursed by McKenzie Brackman).During the 2019 income year, Rick spent a total of $882 on food and beverages for himself and clients. Rick reliably estimates that approximately half of this amount was spent on himself, and the other half on clients.