Anthony Antunicci, a Massachusetts lawyer, has tired of the long, cold New England winters. He recently spent three months in Florida where he took a Florida bar review course which enabled him to successfully pass the Florida bar exam. He has since opened a second law office in Coral Gables and plans to work in that office from January through March each year. His younger brother, Joey, will operate their Boston office in his absence.

Can Anthony deduct the cost of the Florida bar review course as an education expense since he has already established himself in the profession of being a lawyer by previously passing the Massachusetts bar exam?