Continuing with Brock (aged 23 years old) is employed as an electrician in Brisbane with H20Electricity Pty Ltd (GST registered). Brock provides you with the following information for theincome yearended 30June 2023: Expenses 1. Brock had a loss of $8,000 on the Brisbane horse races, as well as playing poker machinesat the casino.. 2. Brock had expenses in relation to his apartment that he lives in at Kangaroo Point. Brockparks his work van there when he comes home at night after work:1. Rent on his apartment for the year of $25,000. 2. Electricity for his apartment of $4,400 (including GsT) 3. Water charges $500 (no GST)3. Brock estimates that he travels 8,000 kilometres between job sites during the 2023 taxyear in the van provided and owned by H2O Electricity Pty Ltd.4. Parking fne when Brock illegally parked in front of a work site: $150 (no GST). 5. Electrician license $350 (including GST). This was reimbursed by H20 Electricity Pty Ltd6.Income Protection Insurance Premiums: $1,200 (no GST). 7. Purchase ofelectrical tools: $200 (including GST). An effective life of 4 years. 8. Purchase of shirts with registered logos of H20 Electricity Pty Ltd: $440 (including GsT)

9. Purchase of heavy blue jeans that Brock only wears to work: $220 (including GST)

Question : Determine Brock's allowable deductions for the income year ended30 June 2023. Show all calculations and reference relevant sections of the lTAAs, relevant caselaw or rulings from the Australian Taxation Ofhce.