Question $3$: Damien has been working for a large architectural practice for the past $16$ years. In April $2023,$ Damien resigns and decides to go into business for himself. He incurs the following amounts: $($a$)$ feasibility costs $($including market research and preparation of a business plan$)$ of $$5200$ incurred on $12$ March $2023$ in deciding whether to proceed with the business venture or not $($b$)$ Company incorporation costs of $$840$ paid to incorporate a company 'Downtown Architects Pty Ltd$\text{'}$ on $8$ April $2023($c$)$ purchase of a desktop computer on $31$ March $2023$ costing $$4200($d$)$ legal fees of $$2800$ paid to a lawyer on $2$ April $2023$ for advice given in relation to the legal issues involved in setting up his business

Required

What amounts $($if any$)$ are deductible under section $40-880$ of the ITAA $(1997)?$ If the amount is not deductible under section $40-880,$ please indicate what section $($if any$)$ the item may be deductible under and the amount.