5. Ellie, a CPA, incurred the following educational costs: Travel and transportation $1,700 Tuition 6,000 Books 800 Ellie is single and has AGI for the year of $60,000. A) Assume Ellie is self-employed and the expenses maintain her skills, how much can she deduct as a business expense: B) Assume Ellie is not self-employed, calculate the amount of the lifetime learning tax credit available (if any)