19. Samantha is a self-employed CPA. In order to maintain her CPA license, she must obtain continuing professional education credits (CPEs). She enrolls in an evening tax course at an accredited State University to obtain 12CPEs. The course costs $1,200. Approximately sixty percent of her clients speak Spanish as their first language. Therefore, she also enrolls in the Intermediate Spanish for Advanced Beginners at a cost of $800. How much can Samantha deduct as education expense on her Schedule C related to her CPA practice? 20. (10.5) In 2023, Robert takes four key clients and their spouses out to dinner at a local restaurant. Business discussions occurred over dinner. Expenses were $700 (drinks and dinner) and $140 (tips to servers). If Robert is self-employed, how much can he deduct for this event? 21. 10.5 In 2023, the CEO of Crimson, Inc., entertains seven clients at a skybox in Memorial Stadium for a single athletic event during the year. Substantive business discussions occurred at various times during the event. The box costs $2,000 per event and seats 10 people. (The cost of a regular seat at Memorial ranges from $55 to $100.) Refreshments served during the event cost $700. How much of these costs may Crimson deduct