Which e of the following statements is correct? a. If a taxpayer has a total of $350 of work-related expenses that are allowable deductions, they are only required to substantiate $50 of these expenses b. A loss or outgoing that satisfies a positive limb in section 8-1(1) ITAA97 will not be allowed as a deduction if any of the negative limbs in section 8-1(2) ITAA97 apply. c. The marginal tax rates for Australian resident individual taxpayers ensure that the personal income tax system is regressive d. A taxpayer can claim a deduction for a provision for doubtful debts under section 25-35 ITAA97 e. If there is a conflict between a provision in the ITAA97 and the Commissioner's view, it is the Commissioner's view that prevails