Tom commenced work as a bus driver on 1 August of the current year. He was required to wear a brown shirt that had the company logo embroidered on the pocket. The bus company provided the uniform which cost the company $500. Tom however incurred dry cleaning costs for the uniform of $100 in the current year.

On 31 May current year, Tom resigned from this job as a bus driver, and on 1 June, he commenced employment as an able seaman in the Royal Australian Navy. As part of his compulsory ceremonial dress uniform, he must wear a navy ceremonial outfit together with black socks and black leather service shoes which cost him $250 in the current year.

Toms allowable deductions in the current year are [A].

Just write the figure without any commas or the $ sign e.g. 100