Emily is employed as a finance manager and incurred the following expenses during the year 2020: (1) New laptop for office use $3,300 (2) Private car maintenance costs. The car was used solely for business meetings $4,800 (3) Annual membership subscription to a professional accountancy body $400 Under Emily's employment contract, she is entitled to a transport allowance of $10,000 per annum. What is the total deductible amount under section 14 Emily can claim against her employment income in respect of these expenses for the year of assessment 2021? Select one: O a. $400 O b. $4.800 O c. $8,100 O d. $3,300