The Tax Court held in a summary opinion that a registered nurse could deduct expenses paid in 2005 in attaining an MBA with a specialization in Health Care Management (MBA/HCM) in 2008. From 1984 to 2008, taxpayer worked in various capacities for multiple facilities, including director of nursing for a 150-bed long-term care facility. While the MBA/HCM "may have improved [her] preexisting skill set . . . she was already performing the tasks and activities of her trade or business before commencing the MBA." Therefore, her MBA/HCM did not qualify her for a new trade or business, and she could deduct her education expenses for 2005. Lori Singleton-Clarke , TC Summ. Op. 2009-182 (Tax Ct.).