Kay is a member of a gang and has just been convicted by the state of drug possession charges, resisting arrest, and assault and battery. Kay's brother is a longtime client of yours and asks you to prepare Kay's federal income tax return. The district attorney submitted evidence to the court (which you are provided a copy of) as to the amount of revenue Kay earned the current taxable year in her various criminal activities. Kay believes that she should be able to take a business deduction for her expenses related to engaging in her criminal enterprise, including her illicit drug laboratory costs and attorney defense fees.