Which of the following outgoings is NOT a deductible expense under section 8-1 of the ITAA97?

	Safety gloves and safety glasses used and paid for by a welder.
	A portion of the running costs of a lawyer s home, where that lawyer maintained a home office for convenience to save them from travelling into their city office everyday.
	Interest payments on a loan taken out to purchase a fast food business. The business is unsuccessful and has been closed, but the loan is yet to be repaid.
	The cost of food and drink paid for by a professional footballer to enable him to gain weight to improve his prospects of being a better player and earn more income.
	The cost of moisturiser and pantyhose paid for and used by a flight attendant during flights when working.