Regarding a self-employed individual, which of these statements are true?

(1) A primary care physician who decided to train in plastic surgery would not be able to deduct the cost of doing so.

(2) An engineer could deduct the cost of going to law school as long as she disavows ever taking the bar exam.

(3) A CPA who was tired of doing audit work and went back to school to take or retake every graduate tax course in order to begin shifting their practice toward tax work could deduct the cost of doing so.

(4) None of the above statements are true.