Question - Victoria, a CPA with a leading San Diego accounting firm, is convicted of failing to file her Federal income tax returns for several prior years. Her justification for failing to do so was the pressures of her profession (80- to 90-hour workweeks). She is assessed taxes, interest, and penalties of $90,000 by the IRS. In addition, she incurs related legal fees of $65,000 in defending herself from the IRS. How much of these amounts can Victoria deduct?