8. Meals and Entertainment. (Obj. 2) Courtney is employed as a sales person. During the year, Courtney pays $250 for tickets to a concert that she gives to a client. Courtney does not attend the concert with the client. Also during the year, she picks up the $210 tab for a dinner for one of her customers. She was in the restaurant at the time the customer was dining, but did not dine with the customer. Courtney was not reimbursed for either of these amounts. Compute Courtney's meals and entertainment deduction and discuss where she reports this amount on her tax return. Education Expenses. (Obj. 2) For each situation described in Parts a. through d., determine whether the taxpayer meets the criteria for the education expense deduction. 9. a. An accountant pays $525 for accounting courses to meet the state's continuing professional education (CPE) requirement. The accountant is employed as a CPA. A CPA pays $3,500 for tuition and books for courses he is enrolled in at law school. The courses count in meeting the states CPE requirements b. A high school teacher pays tuition of $2,700. The teacher is enrolled in graduate school and is taking classes in order to meet the state law requirements that will allow her to renew her teaching certificate. c. d. A company executive pays $8,000 for tuition, books, and transportation to attend an executive MBA program to improve his business management and employee relations skills