Solved by verified expert :If you are self-employed and work in line with accounting projects, then you can deduct this as your entity’s business expense, as a working condition fringe benefit. If you are a W-2 employee, working for some company and the firm does not cover this CPA prep course expense, you may consider this as employee’s unreimbursedbusiness expense. In this case, the deductible portion is the amount exceeding the 2% AGI threshold.How is business use of car tax deducted?

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