Education Expenses. Indicate the amount, if any, of deductible education expenses in each of the following cases. Comment briefly on your answer and state whether the deduction is deductible for or from adjusted gross income: a. C is self-employed as a plumber, but is training to become a computer program mer. During the year, he paid $500 for tuition and books related to a college b. Eis self-employed as a licensed nurse. During the year, she spent $300 on courses c. R paid a $1,000 fee to take the C.PA. exam and $3,000 for a C.PA. review course in programming to become a registered nurse. course. R currently is employed by a public accounting firm. The firm reimbursed him for the cost. R is an IRS agent. This year, he began taking courses toward a law degree empha- sizing tax. Tuition and books cost for the year cost $20,000