Kelly is a self employed tax attorney whose practice primarily involves tax planning During the year, she attended a three-day seminar regarding new changes to the tax law. She incurred the following expenses: she attended a three-day seminer $420 Meals Course registration 370 178 a. How much can Kelly deduct? (Do not round intermediate celculations. Round your answer to 2 decimal places.) b. Kelly believes that obtaining a CPA license would improve her skills as a tax attorney. She enrolls as a part-time student at a local college to take CPA review courses. During the current year, she spends $1,600 for tuition and $320 for books. How much of these expenses can Kelly deduct