7. Tis employed as an attorney at a local law firm. T paid $300 to subscribe to a professional journal to keep current on changes in the law. His employer reimbursed him $200 and included the $200 as additional income to T. Explain whether or not T may claim a deduction for any of the cost 8. Assume the same facts as above as in problem 7 except that the reimbursement was not included in T's income. Explain whether or not T may claim a deduction for any of the cost