Sanjay works as a full time on a help desk related to a patient information storage program used in the medical profession. He is completing a duel degree in Computer Science and Management. His employer reimburses him some of his costs, provided he passes each subject. His course costs for the year was $3000 (net after reimbursement), research costs $300, Stationery $400, Text Books $500 and travel to University amounted to 4000km. Question Can Sanjay claim these expenses as a tax deduction? If so, why and how much can he claim? Please explain your answer, your reasoning and state the legislation and cases.