Which one of the following statements is correct? a. In FCTv Payne (2001) it was held that travel between two workplaces was deductible under s 8-1 /TA497. b. The $300 amount referred to In s 900-35 ITAA97 is a limit, rather than a threshold. If the taxpayer's deductible work expenses were $320, they would need to substantiate the entire O c. Once a taxpayer chooses one of the two methods avalable for callating car expenses that are specied in Dison28 ITA97, hey are required to use the same method in fRus O d. Individual taxpayers who are not residents of Australia and liable for tax in Australia on their foreign source income O e. The specific deductions provisions that operate to deny deductions are contained in Division 25 /TA497,