Victor, a resident taxpayer, is employed by Hardhat Security as a crowd controller. During the 2023 income year, Victor incurred the following expenses in connection with fulfilling his duties as an employee:
1.Purchase of compulsory Hardhat work uniform (Victor maintained receipts) $ 450
2.Victor calculated an estimate of laundry costs in relation to washing and
3..ironing his compulsory uniform $ 1803.Victor purchased several pens and notebooks during the course of the year to
4.make notes while at work; No receipts were maintained but Victor diarised
5.these purchases which were all less than $10 each and totalled $ 125
From the above information, apply the substantiation provisions to calculate the deduction available to Victor in respect of the 2023 income year.
a. $725
b. $755
c. $575
d. $600