Learning objectives Describe the requirements for deducting education expenses Determine whether the expenses of an office in the home meet requirements for deductibility and apply the gross income limitations Discuss the tax treatment requirements for various deferred compensation arrangementsLearning Objectives • Describe the requirements for deducting education expenses • Determine whether the expenses of an office in the home meet requirements for deductibility and apply the gross income limitations • Discuss the tax treatment requirements for various deferred compensation arrangements