Utilize any tax source to answer the following question. You loaned your roommate $4,500 for next semester’s tuition. Your roommate promised to pay you back next summer from his summer employment. However, next summer you realized that your roommate never found a job, but vacationed all summer in Europe. He e-mails you and informs you of his inability to pay off his debt. Can you claim any tax deduction? Focus primarily on the Internal Revenue Code for your research.