Group 1 - The article discusses the tax deduction options available for parents, highlighting that they can choose either one parent to claim 100% of the deduction or split it equally, with each parent claiming 50% [4][8]. - Once a deduction method is selected for the tax year, it cannot be changed, emphasizing the importance of prior discussion between parents [7][8]. - The article raises a question about whether parents can still enjoy the child education deduction if their child has graduated and started working, indicating a need for clarity on eligibility [9]. Group 2 - The article provides information on the process of issuing invoices through the electronic tax bureau, detailing steps such as logging in, selecting invoice types, and entering necessary information [16][18]. - It mentions that trial taxpayers providing tourism services can choose to calculate their sales based on the total price and additional fees, with specific conditions on issuing invoices [15].