emi Sapphire is employed by Chant Fashions as an area manager. Demi has asked you to identify and explain which amounts she can claim as a deduction under Section 8-1. TRANSACTIONS $ Purchase of registered Chant Fashions uniforms 700 Purchase of dress shoes (used entirely for work) 800 Home electricity accounts (Demi has estimated 15% work usage in her home office) 4,000 Rent of apartment (Demi has floor plans showing 20% relates to her home office) 20,000 Train fares for travel between work and home 4,000 Purchase of notebook computer used entirely for work 2,500 Childcare costs (without childcare, Demi is unable to continue in her current role) 6,000 REQUIRED: a) For each amount, advise Demi whether it is deductible under section 8-1. b) Explain your