Rick owns his own mobile telephone. His mobile telephone call costs for the 2019 income year totalled $1,228.

According to an analysis of Rick's mobile telephone statements over a three-month period, Rick reliably estimates that 80% of these calls were work-related. Assume that Rick did not take any annual leave during the 2019 income year and, hence, he worked for the full 12 months of the year.

Furthermore, Rick was not reimbursed for any of these costs by his employer.

what's the amount of tax return for the mobile telephone expense ?