Carolyn, a self-employed education consultant, is a Canadian citizen working in the United States on a temporary worker visa. Upon expiration of her visa Carolyn is required to obtain a Green Card to continue working with many of her clients in the United States. Carolyn obtains a Green Card but pays attorney and filing fees amounting to $9,000 in the process. How much of this amount, if any, may Carolyn deduct on her return?