Louella was born into a poor family that lives in a poor section of town. She recently landed a job as wardrobe consultant at High Fashions, Ltd., a retailer of expensive women’s clothing at an Elm Grove shopping mall. Can Louella claim a §162 business expense deduction on her Federal income tax return for the cost and upkeep of the expensive Yves St. Laurent outfits that she is re- quired to wear on the job?