John graduated from law school in June 2021 with a JD degree and took the bar that summer. He then attended the NYU law school LL.M in tax program starting in Fall 2021 when he learned that he had passed the bar exam. He was finally admitted to the NY Bar in April 2022, graduating with an LLM in June 2022, when he began his own tax law practice. He asks whether he would be able to deduct the tuition, books, and associated costs necessary to get the LL.M. degree in tax during the 2022 and 2023 tax years.