Elijah is employed as a full-time high school teacher. The school district for which he works recently instituted a policy requiring all of its teachers to start working on a master’s degree. Pursuant to this new rule, Elijah spent most of the summer of 2014 taking graduate courses at an out-of-town university. His expenses are as follows:
Tuition ................ $6,600
Books and course materials ........ 1,500
Lodging ................ 1,700
Meals ................. 2,200
Laundry and dry cleaning ......... 200
Campus parking ............ 300
In addition, Elijah drove his personal automobile 2,200 miles in connection with the education. He uses the automatic mileage method.
a. How much, if any, of these expenses might qualify as a deduction for AGI?
b. How much, if any, of these expenses might qualify as a deduction from AGI?