Louella was born into a low-income family and lives in a poverty-stricken neighborhood. She recently landed a job as wardrobe consultant at High Fashions Ltd., a retailer of expensive women’s clothing at an Elm Grove shopping mall. Can Louella claim a § 162 business expense deduction on her federal income tax return for the cost and upkeep of the expensive Yves St. Laurent outfits that she is required to wear on the job?