Sandra is an accountant who works at a large chartered accounting firm. She is a member of a professional accounting society for which she pays an annual fee of $550 and she is undertaking a professional accounting qualification for which she pays fees of $1,100. She is also undertaking a postgraduate degree in media studies at a university for which she pays course fees of $2,000. She is undertaking this course as she hopes to eventually become a financial journalist once she has gained enough practical experience at her accounting firm. Sandra's employer requires her to dress appropriately at work and last year she spent $1,100 on make-up and $2,200 on a designer work suit. Sandra prefers to dress casually and, on leaving the office, she usually changes into casual clothes.

In May, Sandra went to Hong Kong for an accounting conference. She incurred expenses of $2,000 on the plane ticket and $500 on hotel costs. Her employer did not reimburse her for those expenses but provided Sandra with a daily allowance of $200 for meal and local transportation costs. Sandra had chosen to go to the conference because her family lives in Hong Kong and she took the opportunity to visit them while she was there. The conference ran for two days and she stayed on for an additional four days at her parents' home.

Required: Advise Sandra as to whether she is entitled to deductions for any of the above expenses.