Carla has a B.S. degree in history and is employed as an administrative assistant for a public accounting firm. After work, she attends Wittman College, where she is enrolled in an accounting course. Her goal is to take the necessary courses to sit for the CPA exam. Her firm does not reimburse her for the cost of the course.

Identify the tax issue(s) posed by the facts presented. Determine the possible tax consequences of each issue that you identify.