Taxpayer is a employed as a mechanical engineer for Big Ltd. The taxpayer has incurred the following work-related expenditure in relation to protective clothing which he is required to wear daily, as he drives and walks around the mine site to check and repair various mining equipment - High Visibility Vest $150 - Insulated steel capped boots $150 - Paco Rabanne Sunglasses $380 The taxpayer has kept all necessary documentary evidence for the above expenditure. How much can the taxpayer claim as allowable deductions? Select one: a. $400 b. $480 C. $430 d. $680