13. 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 (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 schoo and is taking classes in order to meet the state law requirements that will allow her renew her teaching certificate. A d. A company executive pays $8,000 for tuition, books, and transportation to attend a executive MBA program to improve his business management and employee relati skills.