Vince Andretti is employed by Sidewalk 6 as lead barista at the chain's Melbourne CBD store. In this capacity, Vince was required to travel throughout the 2023 income year, often to train new staff at Sidewalk 6's barista training centre. Records maintained by Vince included: TRANSACTIONS $ Purchase of new car (1 July 2022); useful life 8 years 32,000 Car fuel, insurance and registration costs 5,000 Parking at barista training centre 200 Train and rideshare fares to offsite locations 350 Fine for train fare evasion (Vince lost his ticket during a work trip) 150 Purchase of notebook computer (1 October 2022); useful life 4 years; used 80% for work 2,000 REQUIRED: a) Calculate Vince's maximum available deductions for 2022/23 b) Support your answer with workings and section references