LO.5, 10 In connection with § 222 (deduction for qualified tuition and related expenses), comment on the relevance of the following:

a. The standard deduction is claimed.

b. Enrollment at a college requires the payment of a student activity fee.

c. Miscellaneous itemized deductions are less than 2% of AGI.

d. The taxpayer is married and files a separate return.

e. A father pays the tuition on behalf of a daughter who qualifies as his dependent.

f. The taxpayer is single and has MAGI of $65,001.

g. The American Opportunity credit is claimed.

h. The taxpayer, a CPA, pays tuition to attend law school.