PROBLEM 3 Lillian and Norm were college friends who after graduating went on to become a doctor and an accountant, respectively. Lillian, who is often called upon to give medical testimony in malpractice suits, decided to go to law school part-time so as to better understand this aspect of her medical practice. She takes selected courses for two years and then quits without receiving a degree. Norm also enrolled in law school part-time so as to better perform his accounting duties in areas in which law and accounting tend to overlap. He goes for 4 years and eventually gets a degree, although he never practices law. They both are married (not to each other) and have gross incomes on their joint returns in excess of $200,000. Can either Lillian or Norm obtain any tax benefits from their law school expenses? Explain in full.

PROBLEM 4 Robin incurred the following valid and substantiated business expenses related to his 2013 employment as chief executive officer of Colcourse Enterprises, Inc.:

Lodging while away from home $ 3,000

Dues, subscriptions and books 2,000

Transportation expenses 5,000

$10,000

Robin's salary was $100,000. Colcourse Enterprises has an accountable plan, but has a policy of reimbursing no more than $5,000 of expenses in any year. Accordingly, Colcourse Enterprises gave Robin $5,000 in unallocated reimbursements for 2013. What are Robin's deductions for and from AGI. Explain (don't just put numbers).