Clara, a community college graduate and works as an independent contractor at the Pamper U Hotel in Lake Tahoe, CA. Clara hosts classes at the hotel in relaxation demonstrations, yoga, massage therapy, and give lectures on stress management. Since Clara possessed no formal training in any of these subjects, she decided to attend seminars all over the United States on the topics related to her job in 2016. The hotel did not reimburse any of her costs. The cost of the seminars and travel are presented in the table below:

Trip	Purpose	Seminar cost	Travel
Namasters	Learn how to be a yoga instructor	$375	Mileage of 260 miles round trip to and from Tahoe.
Chillaxin	Stress management techniques seminar	$725	Airfare $300, hotel $120 (1 night), meals $48
Massagynist	How to deal with rude male customers when giving a massage.	$100	Bus fare $40 round trip
Jedi Knight of Yoga You Are Becoming	Using mind power to create a positive force in life	$400	None
Twenty- One Pilots Concert	Nothing really, but they sing the song Stressed Out, which Clara likes	$50 for one ticket	None

She also attended the local university and took physiology classes to learn more about the body and how it functions. These classes cost $600. In 2016, Clara generated about $40,000 in income.

Your Assignment:

Prepare a tax research memo addressed to the files that explains what tax benefits, if any, can Clara receive from these educational expenses?

You will need to support your conclusion using primary sources of tax law. Your textbook is NOT primary authority. You should refer to only statutory (i.e., legislative) sources of tax law to respond to this question. You may research ANY tax authority (primary or secondary) but your solution must be derived and supported using only primary authority