6. Paul Willard is a self-employed attorney. As a result of erroneous advice, one of Paul's clients incurred unnecessary costs of $20,000. Prior to legal action, Paul reimbursed this sum to his client. Although his malpractice insurance would have covered $15,010 of the $20,000, he chose not to file for reimbursement. Because he had two recent malpractice claims, Paul is convinced that another claim could cause him to be either uninsurable or insurable only at unaffordable rates. Identify the issue(s) in this case. Is the $20,000 for malpractice deductible? Is there any tax repercussions for not making a claim