Sophie, a resident taxpayer, is employed by X & Y Bank as a financial accountant. During the 2023 income year, Sophie incurred the following expenses in connection with fulfilling her duties as an employee:
1) Train fares from home to Brisbane CBD necessary to attend her employer's office each work day $ 1,700.
2) Purchases of professional work clothes (suits, skirts and dress shoes) in orderto comply with the X & Y work dress code of wearing business attire at alltimes $ 1,400.
3) Lunch costs every Wednesday when early team meetings prevent Sophiefrom preparing and bring a lunch from home $ 900.

From the above information, calculate the total deduction available to Sophie under s.8-1 in respect of the 2023 income year.
A.$ 0
B.$ 3,100
C.$ 2,300
D.$ 1,400