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 $490 87 440 240 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 $1,950 for tuition and $390 for books. How much of these expenses can Kelly deduct? a. Total deduction b. Deductible education expenses