Question 4 (11 marks)

Sania is an accountant who works at an accounting firm in the city. She is a member of a professional society for which she pays an annual fee of $650, and she is undertaking professional accounting qualifications for which she pays fees of $ 1,000. She is also undertaking a postgraduate degree in media studies at a university for which she pays a course fee of $2,100. She is undertaking this course as she hopes to eventually become a financial journalist as she has gained enough practical experience at her accounting firm. Sanias employee requires her to dress appropriately at work, and last year, she spent $1,100 on makeup and $2,200 on the designer work suit. Sania also has a one-day-perweek part-time job at a night club which starts as soon as she finishes her accounting job on Friday nights. The nightclub is far away from the city, and she, therefore, drives her car. On all the other days of the week, Sania takes a train between home and work and spends $44 per week on tickets.

Advice Sania, whether she is entitled to get deductions for any of the above expenses.

(Maximum 500 words)