Using the General Tests for Deductibility, Explain Why the Following

Essay

Using the general tests for deductibility, explain why the following expenses are not fully deductible.
a.Irene spends $1,600 on a trip to Florida to investigate opening up a consulting firm. Irene currently works for a consulting firm.
b.Augie and his wife divorce during the current year. Augie pays $3,000 in legal fees related to the divorce.
c.Peter owns a hardware store. During the current year, he pays $328,000 to acquire a new warehouse.
d.Paul contributes $25 to a fund to be used for advertising to persuade voters to vote against a candidate running for Congress.