Required: Briefly advise Dan as to the deductibility of the $10 000, $4000, $20 000, and $3000 amounts. Where appropriate, support your answer with legislative and case authority, as well as calculations. Dan works as a junior pharmacist in Melbourne. He was caught inappropriately taking some prescription drugs to use for recreational purposes. As a punishment, he had to pay a $10,000 fine. Further, he had to, as part of his punishment, undertake community service (unpaid) in a health centre in Ballarat, about 2 hours from Melbourne. He would undertake this for 3 nights a week and go there straight from his pharmacy work. There were travel costs from the pharmacy to the work centre for the tax year in the amount of $4,000. Dan also owned a rental property. To increase his rental income, he spent $20,000 installing a wall into one of the large bedrooms, to split it into 2 smaller bedrooms. He also paid $3,000 to have the carpets in the living room removed, and the floorboards previously underneath the carpet polished.