Sharon, an employee acquired a laptop on 1 July of the current year to be used at home to complete work at home she was unable to finish at her workplace. It cost $900 . Its effective life is 4 years. The laptop was used 100% for work related purposes. How much deduction can Sharon claim during the current year for the decline in value of the laptop if she wishes to minimise her taxable income? $900 $169 $338 $450