Nadine has a bachelor’s degree in education and has held a teaching position at a high school in Yuma, Arizona, for 10 years. In 2010, the school board votes to require a master’s degree as the minimum requirement to hold a teaching position in the district. Under a grandfather clause, Nadine can keep her job as long as she shows progress towards a master’s degree. Nadine enrolls in three graduate classes at Arizona State University during the summer term and must be away from home to attend the classes. Her expenses are as follows:

Lodging in Tempe, Arizona $1,200 Transportation 350 Meals 200 Books 175 Tuition 550 Weekend trip to the Grand Canyon 175 Total $2,650 Calculate Nadine’s educational expense deduction (before the 2 percent limitation)

for the current year. Assume Nadine’s household income is too high for her to qualify for the new deduction for higher education expenses discussed in Section 5.8 or the lifetime learning credit discussed in Section 6.4.