Daniel Altax is a self-employed accountant. He has a small accounting practice where he represents small businesses. He prepares financial statements, processes payroll and prepares tax returns. In order to obtain additional expertise and increase his revenue, Daniel attends law school. Apply. The Internal Revenue Code items and the IRS regulation. To the facts, to support your conclusions.

A. Assuming Daniel completes his law degree and is eligible to take the state bar exam, can he deduct his $30,000 of education costs incurred to obtain his law degree? Explain

B. Would your answer to part a change if Daniel took some law courses but did not complete a law degree? Explain