During the current calendar year, Russell Powell was dismissed involuntarily and suddenly by his employer in a downsizing and cost reduction program. Russell was upset by the sudden turn of events, but showed resiliency:

a.) He promptly updated his resume and began to search for new employment, and

b.) Enrolled in a University to take courses to further his skills and enhance his competitiveness in his field

Having no luck finding new employment, Mr. Powell opened a self-employed consulting practice in his field. Prepare a letter to Mr. Powell with your recommendation regarding the deductibility of the education costs (tuition, books, etc) incurred after being dismissed from his previous employment and before opening his consulting practice. Your letter to Mr. Powell should summarize the facts, issues, and conclusions in non-technical language. Dont forget your authorities, cites, etc (Miami, FL).