Choose the correct answer.

a.The cost of a CPA review course is deductible by a bookkeeper on his Schedule C.

b.Education expenses are deductible on Schedule C even if the education qualifies the taxpayer for a new trade or business.

c.Expenses required for education to maintain skills for the taxpayer's current business are not deductible.

d.Expenses for travel as a form of education are not deductible.