$1.$ Clint, a self$-$employed engineering consultant, is contemplating purchasing an old building for renovation. After the work is completed, Clint plans to rent out two$-$thirds of the floor space to businesses and to live and work in the remaining portion. Identify the relevant tax issues for Clint.

$2.$ Sonja is considering the purchase and renovation of an old building. She has heard about the tax credit for rehabilitation expenditures but does not know the specific rules applicable to the credit. Explain the most important and relevant provisions for her.

$3.$ Mark and Lisa are approaching an exciting time in their lives as their oldest son, Austin, graduates from high school and moves on to college. What are some of the tax issues Mark and Lisa should consider as they think about paying for Austin$$s college education?