Bruce's birthday is June 27, 1962. They live at 473 Revere Avenue. Ames, MA 01850. Bruce is the manager of a Super Burger fast-food outlet owned and operated by Plymouth Corporation, 1247 Central Avenue, Hauppauge, NY 11788 (employer identification number 11-1111111).

-Bruce paid $300 for an annual subscription to the Journal of Franchise Management $700 for annual membership dues to his professional association.

Are the above tax-deductible? Why or why not?