Choose the correct answer.

Select one:

a. Education expenses are deductible on Schedule C even if the education qualifies the taxpayer for a new trade or business.b. Expenses required for education to maintain skills for the taxpayer's current business are not deductible.c. The cost of a CPA review course is deductible by a bookkeeper on his Schedule C.d. Expenses for travel as a form of education are not deductible.