Hi, I need help with accounting homework. The first question asks me to explain the importance of IRS Code Sections 162(a)(1) and 162(a)(2). The second is the most important question which says: "A taxpayer has a tax issue in which the only authorities are a private letter ruling that favors the taxpayer's position and a Tax Court decision that opposes the taxpayer's position. What advice would you provide the taxpayer?" Can you also include the reference, please