Why did the us tax court allow or disallow these deductions? explain. Make sure to address what the rules are under irc section 162 and irc section 262 and how these rules are applied in this case.

The kamp family has twins, rob and rachel. both rob and rachel graduated from college 2 years ago, and each is now earning $50,000 per year. rachel works in the retail industry, where the mean salary for executives with less than 5 years' experience is $35,000 with a standard deviation of $8,000. rob is an engineer. the mean salary for engineers with less than 5 years' experience is $60,000 with a standard deviation of $5,000.