6. Sally owns a beauty salon Sallys Salon. She is a sole proprietor and will therefore file a Schedule C. She employs one stylist Suzie. During 2020 Sally took courses on how to run a salon business cost her $2000 to attend these courses but very helpful. She also subscribes to a number of magazines Style Now and Makeup the Best Makeup total cost for these educational magazines - $300. Finally, she needs to be a certified Salonist so she takes a continuing ed course on trends in the business and best ethical practices for hair stylists cost $3000. Suzie, on the other hand, was new in the business and took her stylist prep which cost $1500. She passed! Then she also paid for a prep course for this the prep cost $1000. She did this while she was working as an employee at Sallys Salon. a. Can Sally deduct her expenses and if so where? For AGI or From AGI? b. Cab Suzie deduct HER expenses and if so where? For AGI or From AGI? c. Please explain both of your answers.