Simon works full-time as a civil engineer with a Brisbane-based engineering firm. Simon is also currently enrolled part-time in a Bachelor of Engineering degree at QUT, which is directly related to his job.

During the 2021 income year, Simon incurred the following study-related expenses:

$

• HECS-HELP fees 8,140
• Student union fees 336

• Textbooks purchased for study purposes (each textbook less than $300) 578
• Food consumed at the QUT cafeteria before lectures 145
• Uber fares from work to QUT to attend classes 136
• Uber fares from QUT to home after class 204

What amount can Simon claim as an allowable deduction for self-education expenses for the year ended 30 June 2021?

	a)	$800;
	b)	$1,004;
	c)	$1,050;
	d)	$1,149.