Cite an authorities(IRC code, court cases and revenue rulings enough to provide a clear understanding of the issue and interpretation of the law.

Facts: Laura decided to open an office in Florida. In order to practice law in Florida, Laura had to take the Florida bar exam and qualify for admission to the bar in the State of Florida. In 2019,shepaid $3,000 for a Florida bar review course and $1,500 in additional expenses to gain admission to the Florida State Bar inDecember 2019.Laura wants to know the tax law regarding the deductibility of the above expenses on Schedule C of 2019Form 1040 federal income tax return.

Issue:The issueiswhetherLaura is entitled to deductthe bar reviewcourseexpenses, $3,000and$1,500additional expenses to gain admission to the Florida State Barexpenses onSchedule C of 2019 Form 1040 federal income tax return.