Ramon, a resident taxpayer, is employed by Darren Lea Confectionery as a regional manager. During the 2023 income year, Ramon incurred the following expenses in connection with fulfilling his duties as an employee: Interstate travel (Ramon did not receive an allowance, maintained receipts, and was accompanied by his wife) $ 3,000 Ramon received an overtime meal allowance totalling $400 under an industrial agreement but did not maintain any receipts for his meals From the above information, apply the substantiation provisions to calculate the deduction available to Ramon in respect of the 2023 income year