Question 1 (7 marks)

Sanjay is a new recruit in a consulting company and after few months he realised that in order to secure his promotion within the company, Sanjay must keep up the good standard and gaining the master degrees in business will boost his chance. So, Sanjay enrols as a part time student at Holmes College in Melbourne for MBA program. Sanjay subsequently incurs the following expenses:

		$
Enrolment Fees		499
Text Books		200
Travelling expenses from Work to College		300
Tuition Fees (assuming Sanjay didnt utilise HELP)		6000

Please advise how much deductions that Sanjay are entitled to claim. Please give short explanations and section of the laws when applicable