Indicate how much, if any, is deductible as a business expense either by the employer or as a self-employed individual. 

a) Bernard was a practicing Certified Public Accountant in the tax department of a national accounting firm. He is a single taxpayer and for the year will have an AGI of $50,000. During July of this year, Bernard decided that he should secure a law degree in order to further his career, so he resigned from the accounting firm and entered law school. His expenses related to law school this year were: tuition, $12,000; supplies, $120; books, $1,080, auto expenses commuting to classes, $110. 

b) Raymond works for an accounting firm. He attended a short continuing professional education (CPE) course sponsored by the American Institute of Certified Public Accountants. This course required overnight travel. His expenses in attending totaled $800, and they were reimbursed by his employer. 

The costs were: registration fees, $200; transportation, $400; lodging, $110; meals, $90. 

c) Assume the same facts in (b) except that the employer does not reimburse Raymond. 

d) Assume the same facts as in (b) except that Raymond is a self-employed accountant with his own public accounting practice.