_"_ J___'_ '_ _'__'_'__"_'_' I.' |__'_J' I.I |__'_J' I.' __' 'i'J I.| '__'__J 14. Sandra' Is an accountant who works at a chartered accounting firm in the city. She' Is a member of a professional accounting society for which she pays an annual fee of $550 and she is undertaking a professional accounting qualification for which she pays fees of $1,100. She is also undertaking a postgraduate degree in media studies at a university for which she pays course fees of $2,000. She is undertaking this course as she hopes to eventually become a financial journalist once she has gained enough practical experience at her accounting firm. Sandra's employer requires her to dress appropriately at work and last year she spent $1,100 on make-up and $2,200 on a designer work suit. Sandra prefers to dress casually and, on leaving the office, she usually changes into casual clothes. Sandra also has a one-day-per-week part-time job at a night club which starts soon after her accounting job finishes on Friday nights. The night club is far away from the city and she therefore drives her car to work on Fridays so that she can get to her part-time job in time. On all other days of the week, Sandra takes a train between home and work and spends $44 per week on tickets. Advise Sandra as to whether she is entitled to deductions for any of the above expenses. ['Ii13.2], [1i13.3], [1i13.4], [$13.5]