Practical Reviews for Emergency Medicine

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RuralEDDoc

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Hello,
I received a mailer a few days ago for Practical Reviews, a CME source. They offer monthly article summaries for Emergency Medicine literature (among other specialties). http://www.practicalreviews.com/Main/Home.aspx
The mailer offers a $500 Amazon gift card when you purchase a two year subscription for $998.
Naturally, a $500 gift card caught my interest, as well as raised red flags.
A few questions:
Has anyone ever used this service? Is it any good, or is it garbage?
Does anyone know if this is purchased, is the whole $998 tax deductible as a business expense, or would the deduction subtract the value of the Amazon gift card? The reason I ask is if the whole $998 is tax deductible, then the service is essentially free to me as half the cost is written off and the other half is given to me in-kind as an Amazon gift card (I use Amazon frequently). This would be worth doing if the product is at least decent.
Any thoughts?

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