Locate two primary items and one secondary item of authority (Internal Revenue Code, Treasury Regulations, Revenue Rulings, Revenue Procedures, cases, etc.). Related to the case below

Mr. Swing was born with the “gift of dance.” As a result, he has always earned his living by being a dance instructor. In recent years Mr. Swing has been experiencing a significant decline in income, which he attributes to his advancing age. Potential clients simply prefer the younger instructors. As a means of bolstering his sagging income, Mr. Swing decided to invest in a hair transplant. In 2019, he paid a local dermatologist a total of $25,000 to transplant enough hair to remove the bald spot on the top of his head. The procedure called for a series of transplants of tiny plugs of tissue including the skin and subcutaneous layers. After the transplant, his work level picked up. He is asking if he can deduct the transplant as a business expense. Would it be deductible elsewhere?

For each item located, turn in one paragraph summary of the item and one paragraph of how the item was located with one page attachment of each item located. Prepare a memo stating the facts and your conclusion and analysis The summary and memo must be typed