All of the following may deduct education expenses except

A.Selma Bouvier is a self-employed dentist who incurs expenses to attend a convention on new techniques in oral surgical procedures.

B.Charles Montgomery Burns is an accountant who incurs expenses to take a CPA exam review course.

C.Disco Declan Desmond is a dance instructor who incurs expenses to attend ballet classes.

D.Waylon Smithers is a business executive who incurs expenses to pursue an MBA degree.

E.Herman Hermann is a high school teacher who incurs expenses for education courses to meet new course requirements to maintain his job.