For each of the following situations, determine whether the expenses are deductible as an education expense:
a. Dorothy owns a real estate business. She is enrolled in a one-year weekend MBA program that meets in a city three hours away. She takes a train to and from the city. A one-year weekend pass for the train is $800. The fee for the MBA program, including lodging, meals, books, and tuition, is $25,000.
b. Forest is employed as a production manager for a printing company. He is enrolled in a night course costing $350 at the local college. The course is not required by his employer but does improve his job skills.
c. Elise is a recent graduate of law school and has been hired by a local firm. The firm expects her to pass the bar exam on her first try. To prepare for the bar exam, she is taking a law review course that costs $1,500.
d. Simon is the managing partner of an accounting firm and is required to attend 30 hours of continuing education every year. State law requires that 5 hours be in ethics training. The 5-hour ethics course costs $400; the remaining 25 hours of continuing education cost $1,800.