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Yubraj works in Australian Open tennis tournament as an umpire, where he needs to wear special sunglasses and hat to helps him cover from the

Yubraj works in Australian Open tennis tournament as an umpire, where he needs to wear special sunglasses and hat to helps him cover from the sun (Sun protection equipment) . He bought those sun protection equipments for $250.
Advise whether Yubraj can claime the $250 under S8-1, please give short explanation !

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