7. Abigail is single, has a college degree in finance, and has AGI for 2021 equal $60,000. She is self- employed and operates her own financial consulting practice. During 2021, Abigail enrolled in a master's program, pursuing her MBA in finance. She spent most of the summer of 2021 taking 4 graduate courses at an out-of-town university. While taking the courses, Abigail paid the following expenses: Tuition $ 3,900 Books and course materials 800 Lodging 1,500 Meals 2,000 Laundry and dry cleaning 300 During the summer, Abigail drove her personal automobile 1,250 miles round-trip to get from her home to the university, and then back home again at the end of the summer. While taking classes, Abigail lived in a hotel within walking distance to the campus. She walked to her classes. How much is Abigail's 2021 total education expense deduction? a) 54,700 b) 87,200 c) 58,200 d) $8,500 e) $9.200