82. Carmella really wants to be an actor but she is having trouble getting that “big break” she so desperately needs. To keep food on the table, Carmella has a small tax preparation business and nets about $30,000 a year. She has received small parts in several movies and on television, earning about $10,000. However, she incurs substantial expenses associated with her acting career that amount to $15,000. Can Carmella deduct her acting expenses and/or can Carmella qualify for the qualified performing artist deduction?