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 $180 The taxpayer has kept all necessary documentary evidence for the above expenditure. How much can the taxpayer claim as allowable deductions? Select one: O a $400 O b. $480 . $430 Od $680