Problem:
Ingrid is currently studying an arts degree and to fund her living expenses recently obtained a part time job at a clothing store. Ingrid was required by her employer to wear the brand clothing whilst on shift. Ingrid has spent $350 on the store brand clothing, including hoodies leggings and various t-shirts. A further $80 was also spent on the brand sunglasses; however, her employment does not require her to be outside. Advise Ingrid as to the deductibility of the items acquired.