____ 2. The costs of which one of the following are valid deductible educational expenses (assume an employee could deduct these expenses FOR AGI)?

a. A college or vocational course necessary to be considered for a job.

b. A professional continuing educational program that qualifies the taxpayer for a new job.

c. Professional development courses required by an employer for retaining a position.

d. A tax seminar attended for reasons unrelated to one's present job.