Client is a registered dietician and employed by a company in this capacity. She is taking training courses in the nutritional wellness field to do business on her own as an LLC. This training is not required by her current employer, but they do improve her skills. She will still be a dietician with her self employed company, but because she is taking them to go on her own, does that mean they are qualifying her for a new business and thus the training isn't deductible? Second part of the question is that a few of the courses she has taken are just generic communication and consulting courses to help with business - would those be deductible? and if so, since the business hasn't opened yet, can they be part of start-up expense? Any thoughts are appreciated!