Susan Ross Paid the Following Amounts to Her Registered Tax

Multiple Choice

Susan Ross paid the following amounts to her registered tax agent.
How much can she deduct under ITAA97 s25-5?
1 - Lodgement of her own income tax return $900
2 - Obtaining FBT advice $400
3 - Income tax advice on creating a partnership with her husband $1,000
4 - Objecting to the ATO regarding an expense that they disallowed in her income tax return $700

A) Items 1 and 3
B) Items 2 and 3
C) None
D) Item 1 and 4