David is on the audit staff of a national accounting firm. He has been with the firm for three years and is a CPA. David has applied and been accepted into a prestigious MBA program. The program is two years in duration. David has decided to resign from the accounting firm even though the firm has indicated that it would very much like David to return to work for the firm after he receives his MBA degree. David is somewhat interested in returning to public accounting but will certainly look at all of his options when he com- pletes the program. David wants to deduct his education expenses. What are the relevant tax issues in this case