Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

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Cal's son has been labeled a "can't miss" NBA prospect since middle school. This year, while the son is a college freshman and classified as an amateur under NCAA rules, Cal spent $14,000 for special clothing, equipment, camps, and personal trainers to keep improving his son's skills. Can Cal deduct these items