Which of the following is likely a deductible business educational expense?

a. Leah is a selfemployed tax preparer. The State Board of Taxation requires Leah to attend federal and state taxation training each year to maintain her tax preparation licence.

b. Mike is an auto mechanic. He decides he wants to be a high school math teacher but the state Department of Education requires Mike to earn a bachelor’s degree in education.

c. John teaches European History at Ridgemont High School. In order to better understand the material he teaches, John takes a summer trip with American Geographic magazine to tour Western Europe.

d. Becca is an auto mechanic. She sees that the local community college is offering courses in jet engine repair which would prepare her to work for one of the airlines. Becca would like to work for an airline because they let employees fly for free.