Bill and Hillary are married. Bill is a self$-$employed monogamy counselor. Hillary sues

Bill for a divorce claiming he had an affair with Monica. Bill spends $$5000$ in legal fees

fighting the divorce. He asserts that if Hillary prevails in her allegations, his business

reputation will be ruined. The court awards Hillary alimony, which Bill refuses to pay.

Hillary spends $$2000$ in legal fees to collect the alimony. Can either Bill or Hillary

deduct their respective legal fees?