4. Minsu became an international rock star after participating in Disney's training program. Minsu Dad paid $22,000 to get Minsu trained by Disney, a tax-exempt organization. How much of these expenses are deductible?

Find two potentially relevant code sections. Discuss them and then apply them. Cite precisely within the section.

5. Cha-Wing is single and a United States citizen who resides for the entire year in Taiwan as a lawyer. In 2020, she earned US$140,000. Does this income qualify for the earned income exclusion?

Find two potentially relevant code provisions within the relevant section. Discuss them and then apply them. Cite precisely within any IRC section.