Anne works for a CPA firm as a secretary/receptionist and earns approximately $27,000 per year. About five years earlier, she had completed 70 credit hours at State U. To increase her career potential, she decided to enroll at the local university to continue her college education and get an undergraduate degree in accounting with the ultimate goal of obtaining her CPA certificate. During 2017, she incurred the following education expenses:

Tuition and fees …………………… $3,500

Books and supplies …………………...800

What are Anne’s options as to the deductibility of the above expenses?