LO.5 Marlo is employed as a full-time high school teacher. The school district where he works recently instituted a policy requiring all of its teachers to start working on a master’s degree. Pursuant to this new rule, Marlo spent most of the summer of 2012 taking graduate courses at an out-of-town university. His expenses are as follows:

Tuition $6,400 Books and course materials 1,400 Lodging 1,600 Meals 2,400 Laundry and dry cleaning 300 Campus parking 260 In addition, Marlo drove his personal automobile 2,100 miles in connection with the education. He uses the automatic mileage method.

a. How much, if any, of these expenses might qualify as deductions for AGI?

b. How much, if any, of these expenses might qualify as deductions from AGI?