$10\mathrm{.}9$ Determine the Allowable deduction items, according to tax Australian Tax legislation $($ITAA$97,$ Etc.$)30$ June $2024$ based on the following information.

Wayne, aged $48,$ is living with June, aged $41,$ his invalid partner, who is in receipt of a disability support pension of $$2500,$ which constitutes June's adjusted taxable income. Wayne has lived with June since $1$ April $2024$ and receives a carer allowance. Peter, Wayne's $14-$year$-$old son from his marriage to Kim, lives with his mother. Peter has an income of $$350.$ Wayne paid $$2000$ for a laptop computer used for Peter's secondary studies. Kim and Wayne separated in March $2024,$ although they are not yet divorced. Wayne's $21-$year$-$old daughter, Claire, has an adjusted taxable income of $$28000.$ Kim's net income of $$13000$ consists of maintenance paid by Wayne. Wayne's gross salary was $$51000,$ from which $$8122$ tax was withheld. Wayne has adequate private health insurance cover and is not entitled to any family tax benefits.

Other information is as follows.