DBMS

I want to create a DBMS that manages and categorizes my educational expenses towards completing my MS degree in IST into tax deductable and non-deductible expenses. 

I need AIM, Objective, attributes, relations and business rules for this database.

Here is the instruction from the professor

please provide a brief (one paragraph) description of the database you plan to design and create a list of the entities and attributes within each entity to be included in the future database. In addition, please list one or more business rules associated with the database.