12. Education Expenses. (Obj. 3) For each situation described in Parts a. through d., determine whether the taxpayer meets the criteria for the education expense deduction (True or False). a. A self-employed accountant pays $525 for accounting courses to meet the state's continuing professional education (CPE) requirement. b. A CPA pays $3,500 for tuition and books for courses he is enrolled in law school. The courses count in meeting the state's CPE requirements c. A high school teacher pays tuition of $2,700. The teacher is enrolled in graduate school and is taking classes in order to meet the state law requirements that will allow her to renew her teaching certificate d. Accompany executive pays $8,000 for tuition, books, and transportation to attend an executive MBA program to improve his business management and employee relations skills