31. Safina, a single taxpayer with adjusted gross income of $100,000, works as an engineer for the Wabash Corporation. The corporation reimburses all its employees 80% of tuition, fees and books for courses taken at the local university. Safina incurs $8,000 of expenses and can deduct the remaining 20% of the education expense I. Only if the course improves her skills as an engineer. 11. Is not a deduction from adjusted gross income. Only statement I is correct. Only statement 11 is correct. Both statements are correct. Neither statement is correct. P'F'P'P