1) Which of the following expenses is deductible?

a) Airfare for a self-employed individual living in Denver to attend a business convention in Portland, Oregon. The individual spent two days attending the convention and three days sightseeing

b) The hotel costs of a member of the Pittsburgh Pirates while staying in Pittsburgh during the baseball season. The player's residence the rest of the year is Tucson, Arizona

c) Airline charge for a self-employed individual traveling to Paris, France for four days of business meetings. He flies in to Paris the day before the meetings begin and flies home the day they end

d) Law school tuition for a paralegal working for a law firm

2) Which of the following expenses would be deductible for a self-employed taxpayer in 2021?

a) Taking a client to a hockey game when they discussed potential business before and after the game and during the intermissions

b) Home office expenses for self-employed accountant who meets approximately 40% of her clients in her home office. The remainder of the meetings are done at her downtown office

c) A contribution to a Roth IRA by a married couple whose Adjusted Gross Income is $ 85,000

d) A CPA employed my a "Big 4" accounting firm who pays $ 350 for an on continuing education