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Sammy Stark is a film producer working for D$-$Agency Films, an international film production company. Sammy needs to do her income tax return for the $2022$ income year and she has come to you for advice.

In the $2022$ income year, Sammy received an Academy Award $($Oscar$)$ from the American Film Academy for her work in producing a film.

She spends most weekends at her Sheep farm near Lake George. The Sheep farm has a house, several farm buildings, and the land where the sheep graze. She is a member of the local farmers$$ association and attends lectures on keeping sheep for their wool. She hires a shearer every year to shear the sheep. At first, she kept the sheep as pets and let the shearer dispose of the wool clippings from shearing the sheep. After a few years, Sammy realised that her sheep were producing a significant amount of wool and that it is highly valued by clothing manufacturers. Sammy started selling sheep wool to the fashion houses in Melbourne. She keeps records of her income and expenses.

She owns a home in Fairfield that is her main residence.

Sammy incurs the following expenditure during the $2022$ income year:

$$ She pays $$30,000$ for sheep food.

$$ She pays for the sheep food using her credit card. She pays $$1,500$ in interest to the credit card company for the purchase.

$$ She receives an $$800$ speeding fine on the way to Melbourne to attend a fashion show where the models were wearing clothing made from the wool of Sammy$$s sheep. Sammy has a stall at the fashion show where she displayed the sheep wool from her farm.

$$ On $1$ May $2022,$ she buys a laptop, costing $$3,000.$ The Commissioner states that the laptop has an effective life of three years. She uses the laptop $75\%$ for her employment and the rest of the time for streaming Netflix.

$$ She travels from her home at Fairfield to the farm at Lake George on Friday afternoons, returning on the following Sunday night, by taxi, at an annual cost of $$5,000.$

$$ She pays the shearer $$24,000$ each year to shear the sheep. He is not an employee.

$$ Sammy is thinking about starting a new business selling her sheep for meat. She asks her accountant to investigate the feasibility of the business before she decides. The accountant$$s report cost $$4,000.$ Sammy decides not to start the business.

$$ Sammy decides that she needs to improve her skills farming sheep. She travels to the United States for $4$ weeks to study sheep farming techniques. She spends $3$ weeks travelling around California visiting sheep farms discussing the latest techniques. She then spends a week visiting wineries in the Napa Valley area of California on a food and wine tour with friends. The total cost of trip $($airfares and accommodation$)$ was $$16,000.$

Required:

Using relevant legislation and case law, explain to Sammy whether the amounts in the above$-$mentioned transactions would or would not be allowable deductions for income tax purposes in the $2022$ income year. Show calculations where appropriate. Do not consider the trading stock rules.

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