Would a deduction be allowed in respect of the following expenditures. Discuss and support your answer with reference to case law and ITAA sections where appropriate. A: $2000 in travelling expenses incurred by a newly admitted lawyer resident in Bendigo, who being a potential footballer, has been travelling to Melbourne and back five times per week for training and playing football at weekends for an Hawthorn AFL Club. B: $14,000 being the total amount of expenses paid by a large Accounting firm in respect of return air travel ($4,000) to the USA by its administration manager to purchase a new office computer ($10,000). Would your answer change if the administration manager also attended a conference on advanced office management techniques. C: Adrian Robertson is a lecturer at a Melbourne University, from which he derives his only source of income. Adrian has a separate room in his house set up a home office in which he works of an evening writing conference papers and marking assignments and exampapers, which he finds difficult to complete in his office at the university. An expense paidby Brown is the council rates of $700. D: Daniel is an accountant who incurred extensive losses ($75,000) from the FOREX market caused by the recent BREXIT event. He has used borrowed monies partly to meet this loss. He has incurred an interest cost of $20,000 on the borrowed funds.QUESTION 2:Lleyton is a professional tennis player born in Australia in 1972 who spent all his life there until 1990 when he travelled to France and the USA to play in tennis tournaments. He spent 9 months overseas each year until 2011 when he married an American citizen and purchased a home in California. During the income year to 30 June 2016 he spent 6 months in the USA and 2 months in France and spent the remaining time in that year living with his parents in Australia.A: Is Lleyton an Australian resident for the income year to 30 June 2016?B: If he won prize money in each of those countries in the year is any of it liable for taxation in Australia