The following expenses all needed to be incurred by the relevant taxpayers to enable them to earn assessable income, but which one is deductible under s 8-1 ITAA97?

Select one:

a. Child minding expenses incurred to enable a parent to go to work.

b. Travel expenses from home to work to enable the taxpayer to get to work.

c. Self-education expenses incurred by a full-time university student to enable him to get his first job at the end of the course.

d. The cost of attending a two-day seminar incurred by a professional accountant to enable her to keep up with changes in accounting standards.