Rakesh Roy is a teacher at a Hindi-language school in Australia. As part of a competitive process, he was selected to participate in a prestigious 10-day education conference in India. His employer supported Rakesh Roys participation by allowing him to travel to the conference without leave but did not pay for the travel expenses. - Rakesh Roy incurred expenses of $3,000 on a return plane ticket between India and Australia - $300 on travel insurance. - His hotel costs during the conference were covered by the conference organiser, but Rakesh Roy stayed an additional 3 days at the hotel so that he could do some sightseeing. The extra nights at the hotel cost him $1,000. Advise Rakesh Roy based on case law and legislation, as to whether the above expenses would be deductible for income tax purposes. Explain in detail the facts of the scenario, relevant tax laws and cases, apply the laws and cases and give your conclusion.