1 Edward is employed as an engine driver on a tourist steam train. For the year ended 30 June 2020, he has incurred the following expenditure: (i) Watch on a chain ($125): The watch helps Edward ensure that the train starts and reaches its destination on a timely basis. Edward purchased a watch on a chain as he considered it would be more in keeping with the era of steam train travel. Before each trip, Edward usually puts on a small theatrical display by taking out his watch in full view of passengers, checking the departure time and advising passengers to board the train, which must depart "on time". (ii) Stop Watch ($150): Edward is required to keep a log of time and distances travelled. This gives his employer an idea of how well the train is working and when its engine may be due for its next maintenance. (iii) Overalls ($55); Gloves ($20); Leather boots ($49): Edward wears these items both for warmth in the open cabin on cold days and to protect him from sparks from the fire when he has to shovel coal. (iv) Sunglasses ($210): In winter there is often snow alongside the tracks and Edward uses sunglasses to reduce the glare. Edward also uses the sunglasses when the train travels west in the afternoon and east in the morning. (v) Additional Shampoo ($70): Every day after Edward drives the engine he has to wash his hair, as it is usually full of soot. Edward estimates that he would normally wash his hair once a week. The above amount represents the cost of shampoo for the four extra days a week he must wash his hair. (vi) Laundry of overalls ($230): This relates to the cost of additional washing powder required at home to clean the soot out of his overalls. (a) Advise Edward what tax deductions are available to him in respect of the above items. (b) Explain to Edward the substantiation requirements in relation to any deductions noted in (a)