During 2014, the Hills were employed by Hogwarts State University. Dr. Hill taught math and communications classes as an adjunct professor, and Mrs. Hill was employed as a campus librarian. Dr. Hill is highly educated—he holds a doctorate in communication. As he explained to you, individuals holding such terminal degrees bear a lifelong burden of “developing knowledge, finding knowledge, exploring, [and] essentially self‐educating”. Dr. Hill is seeking a new tax preparer, doing some comparison shopping, and has come to you with the following unreimbursed employee business expenses: Home Internet expenses of $945 because the Internet access contributed to increasing his “general knowledge” and that Mrs. Hill was ill and required the use of the Internet to work from home. Cellular phone expenses of $2,288, they have copies of their statements showing the paid the expenses. Computer equipment expenses of $1,719 which Dr. Hill claims is necessary for their jobs as education and library professionals. Professional library consisting of books, CDs, and DVDs at a cost of $1,956 which according to Dr. Hill are expenses ordinary and necessary to their jobs because they must expand their “general knowledge”. DirecTV subscription expenses of $2,258.87 which was necessary to expand their general knowledge. Dr. Hill wants your opinion on these unreimbursed employee expenses to help him decide which tax preparer engage.