Ellie, a CPA, incurred the following deductible education expenses to maintain or improve her skills: Travel and transportation $1,700 Tuition 6,000 Books 800 Ellie's AGI for the year is $60,000. a. If Ellie is self-employed, what are the amount of and the nature of the deduction for these expenses? b. If, instead, Ellie is an employee who is not reimbursed by his employer, what are the amount of and the nature of the deduction for these expenses (after limitations)?Wes owned a business which was destroyed by fire in May 2018. Details of his losses follow: Adj. FMV FMV Insurance Asset Basis Before After Reimbursement A $1,000 $2,000 $0 $2,000 B 15,000 10,000 3,000 2,000 C 2,400 5,000 2,500 1,000 His AGI without consideration of the casualty is $45,000. What is Wes's net casualty loss deduction for 2018? HTML Editor ( 82]Burton and Kay are married, file a joint return with an AGI of $118,000, and have one dependent child, Tyler, who is a full-time student in a Master of Accountancy program. The following expenses relate to his costs of attendance in 2018: Tuition and academic fees $20,000 Textbooks $1,500 Room and board $11,000 The tuition noted above is the gross amount charged before reduction for his $5,000 tuition scholarship. What is the maximum education credit allowed to Burton and Kay