Determine the best treatment of the following Educational expenses. Assume that the taxpayer is single, has an AGI of $75,000, and is in the 25% tax bracket.

A.CPA Employee has continuing education expenses of $500 for Travel, $600 for Hotel, $200 for Meals, $300 for books and $2,500 for tuition.

B.Self Employed CPA has the same expenses as A.

C.Taxpayer pays tuition for five children. One child is freshman, one is sophomore, and three are in Master Programs at the State College. Amounts paid for each is $4,000.