All of the following may deduct education expenses except A. Paige is an self-employed accountant who incurs expenses to take advanced tax courses O B. Marvin is a high school teacher who incurs expenses for education courses to meet new course requirements to maintain his job OC. Hope is an independent business consultant who incurs expenses to pursue an MBA degree O D. Richard is a self-employed dentist who incurs expenses to attend a convention on new techniques in oral surgery