Jessie $($single$)$ got a job working as an accountant for a large accounting firm. He receives a salary of $$95,000.$ The company that hired him, paid for a course to help him prepare for the CPA exams. If he had paid for the course himself, it would have cost him $$2,500.$ His company also paid him for all the CPA exam and state filing fees, which totaled $$1,200.$ Jessie contributes $3\%$ his salary towards a company sponsored $401k$ plan. His company matches up to $3\%$ of employee contributions. His AGI before considering any of these items was $$62,000.$ Using the tax law, determine how these items will affect his taxes. Also provide tax authorities Like the irs or irc to support your reasoning.