A. Pat lives in palatine Illinois he is an insurance adjuster who travels across the country. Pat is scheduled to work in Tampa Florida for the next 9 months. While in Tampa his lodging and incident costs are $200 per day. He flies home on Friday evening and returns Sunday night. The round trip ticket to see his family costs $380. What amount of this business expense can Pat claim as an unreimbursed business expense

B. Jess has an accounting degree from Harvard. She has been employed at a Fortune 500 company for the past 3 years as a financial analyst. Her salary in 2021 is $64,000. She is seeking a promotion, but the position requires a Certified Public Accountant (CPA) certificate. On March 1, 2021, Jess has purchased CPA review materials at a cost of $3,000, she also paid a $300 registration fee to take the CPA Test. Jess successfully completed the CPA Test on November 2, 2021. How much of these costs is Jess allowed to claim as a miscellaneous itemized deduction?