For each of the following independent situations, determine whether any of the expenditures qualify as deductible education expenses in connection with a trade or business (Reg. Sec. 1.162-5). Are the expenditures classified as for AGI or from AGI deductions? Discuss for both tax year 2017 and 2018.

a. Law school tuition and books for an IRS agent who is pursuing a law degree: $8,000.

b. Continuing professional accounting education expenses of $1,900 for a self-employed

CPA: travel, $1,000 (including $200 meals); registration fees, $800; books, $100.

c. MBA education expenses totaling $25,000 for a business executive of a major corporation: tuition, $23,000; transportation, $800; and books, $1,200.

d. Tuition and books acquired for graduate education courses required under state law for a schoolteacher in order co renew a provisional certificate: $1,000.

e. Bar review courses for a recent law school graduate: $3,000.