$3)$ All of the following may deduct education expenses except

A$)$ Richard is a self$-$employed dentist who incurs expenses to attend a convention on new techniques in oral surgery.

B$)$ Paige is an self$-$employed accountant who incurs expenses to take advanced tax courses.

C$)$ Hope is an independent business consultant who incurs expenses to pursue an MBA degree.

D$)$ Marvin is a high school teacher who incurs expenses for education courses to meet new course requirements to maintain his job.