1) True or false:

a) Travel expenses to attend a Convention are permitted, even if the sessions could be attended entirely online through a webinar. Taxpayers may deduct the cost of the registration fee for the Convention if the registration fee is required to provide taxpayers access to the conference.

b) Samantha was recently employed by an accounting firm, having graduated from her undergraduate with 150 credit hours. She had also passed the CPA exam. After being hired, she took a Master's level course intax data analytics,believing that it would help her in her career advancement opportunities. The course cost her $4,200 for tuition and $450 for books. Assuming no reimbursement, Samantha can deduct $4,000 for the course?