Final answer:
Evan cannot deduct education expenses as business expenses if they are not related to his current job, required for the job, or if they qualify him for a new trade. This also applies if government aid or tax benefits cover those expenses.
Step-by-step explanation:
Evan is not allowed to deduct education-related expenditures as a business expense when the education is not related to maintaining or improving skills for his current job, if it is to meet the minimum educational requirements for qualification in his current employment, or if the education qualifies him for a new trade or business. For instance, if Evan is a lawyer and he takes a course in culinary arts, this would not be deductible as it qualifies him for a new trade. However, continuing legal education courses, which are necessary to maintain his current legal practice, would typically be deductible. Additionally, if government aid or tax benefits specifically aim to cover educational expenses, it may affect the deductibility of these expenses. It is essential for Evan to ensure that his educational expenditures are consistent with the guidelines set forth by tax authorities to warrant a deduction.