Hari is currently working as a security guard and he works at various venues ensuring that patrons are able to enjoy a safe environment. His employer has advised him to eat more steaks and bread each week to 'beef up$\text{'}$ so that he can have a more muscular body to help carry out his security duties even better. Is Hari likely to be able to be able to claim the extra cost of his food he is now required to spend each week because if his employer's direction?

Group of answer choices

Hari is not entitled to a deduction on food expenses as there is a specific provision in Division $26$ that denies a deduction

The essential character of a food expense allows a deduction for food in these circumstances

The expenses on food would be capital in nature and so no deduction would be allowed

The essential character of a food expense denies a deduction for food in these$$circumstances