Problem 6-37 (LO 6-1) 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: Lodging Meals Course registration Transportation $ 455 80 405 205 Required: a. How much can Kelly deduct? (Do not round intermediate calculations. 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 $1,775 for tuition and $355 for books. How much of these expenses can Kelly deduct? a. Total deduction b. Deductible education expenses