Clara, a community college graduate, works at the Pamper U Hotel in Lake Tahoe. Claras job is to provide relaxation demonstrations, teach yoga, provide 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. She also attended the local university and took physiology classes to learn more about the body and how it functions. Can Clara receive any tax benefits from these educational expenses?

Locate the code section(s) that deals with this situation? Review the section(s), does it raise a need for new information to solve the problem? What is the conclusion for the research question?