Question 28 5 points Kelly is employed as an operating theatre nurse at a local public hospital. She received a uniform allowance of $500 for the year ended 30 June 2021 During the year, Kelly spent the following amounts for which she has substantiation: Dry cleaning of uniform Mobile phone rental (includes cost of calls) Annual nursing registration fee Purchase of covered shoes (worn in the theatre only) Cost of attending seminar on new sterilisation techniques Purchase of train tickets for travel from home to work when her car was at the mechanic Private health insurance premiums paid $450 $1,300 $150 $120 $240 $80 $2,800 * Kelly has to have a mobile phone as she is often on call. She has kept a logbook for the phone and estimates the work related usage is 30%. Required With reference to relevant legal authority, calculate Kelly's total allowable deductions for the year ended 30 June 2017