Please help

Willie is employed as geologist working in the mining industry. Her annual salary is $145,000. Willie attended a 5 day geology conference In Perth, Western Australia, during the 2020 year (Monday August 3 to Friday August 7).

Willie arrived in Perth on the morning of Sunday August 2 and departed on the morning of Saturday August 8.

Willie paid all expenses in relation to the conference, but her employer paid her an allowance of $1,800 ($300 per day) to cover the cost of her meals and accommodation while she was away.

Willie has receipts for the following expenses in relation to the conference:

Conference Fees $995.00

Airfares $990.00

Parking at the airport $120.00

Accommodation $220.00 per night for 6 nights (breakfast included)

In addition, Willie incurred the following expenses, for which she does not have receipts. She has used a diary record to calculate these expenses.

Lunches provided on conference days, but Julia paid:

Lunch $35 for lunch on Sunday

Dinners $75 per day Sunday to Friday

Coffees $20 per day Sunday to Friday

What can Willie claim at Item D2 of her tax return?

$3,560

$0

$3,035

$2,430

$2,949

$3,944