Wally Walker is a lawyer who, during the course of the current tax year, incurs the following expenditures:

a) Purchase of books for his professional library;

b) Payment of his Practicing Certificate;

c) Course fees in undertaking a Master of Science Degree; and

d) Travel costs from home to work and vice versa.

Discuss. using appropriate cases and legislation, Wallys liability to claim these expenses as deductions.