From your interview process you gathered the following information relating to Saras activities throughout the financial year ended 30 June 2021:

Chapter 5 General deductions Expenses incurred as a landscape gardener: During the 2020/21 income year incurred the following expenses: mobile phones costs totalling $5,000 (20% private use) in relation to her work as an employee of Landscapers Worldwide; Sara itemized the following travel costs: between home and work $1,000 and between clients $3,800 Drill shorts to wear for work ($50 each x 5) $250 Safety boots $180

She also incurred the following expenses in relation to her furniture manufacturing business. Timber $8,000 Electricity $5,000 (private use: $2,000) Paint $3,000 Purchases $1,000 (Screws, nails, sandpaper etc $1,000) Interest on home loan $5,200. (50% of interest for furniture business)

Required:

Determine what expenses are deductible under general deduction provision Sec 8-1 ITAA 1997 for the 2020/21 income year.