31. In which of the following situations may the taxpayer take an education expense on Schedule C? A) Barbie, a salesperson, is flying on numerous commercial airplanes in order to observe the flight attendants so that she may improve her public relations skills. B) Henry, a self-employed administrative assistant, is taking an advanced Word computer program class through an adult school program. C) John, a plumber by trade, is taking classes to qualify as an electrician so he may take on more complex contractor jobs. D) Ann Marie, a hostess at a restaurant, is taking a review course in order to pass the certified financial planner examination. 32. Sue is a small business owner who often gives gifts to clients. She gives a $40 gift to her client, Mr. Smith, and his wife. Sue spent $6 to wrap the gift. She also gave out 400 calendars with her company name on them. Each calendar cost \$1. Sue also gave her secretary a $370 watch for his 10 years of service. How much of the above expenses may she deduct? A) $816 B) $801 C) $446 D) $795 E) None of these choices are correct. 33. During the current year holiday season, Bob, a barber, gave business gifts to 34 customers. The values of the gifts, which were not of a promotional nature, were as follows: 10 at $10 each 8 at $25 each 8 at $50 each 8 at $100 each For the current year, what is the amount of Bob's business gift deduction? A) $850 B) $1,500 C) $700 D) $0 E) None of these choices are correct