Helen Likes to Have Her Husband, Louis, Accompany Her on Her

Helen likes to have her husband, Louis, accompany her on her work trips interstate. In the 2020 tax year, Helen incurred $14000 in expenses relating to Louis' air fares for him to accompany her at various work conferences and meetings. In light of these facts, which one of the following statements would be true?

A) Helen can claim a portion of the expenses for Louis as she can argue that it is incidental and relevant for Louis to accompany her
B) Helen cannot claim any expenses for Louis
C) Helen can claim the expenses in full as she can argue that the expenses were 'necessarily incurred'
D) Helen can claim the expenses in full as she can argue that the expenses had the essential character of a work expense as she cannot travel interstate without Louis by her side