Elijah, who is single, is employed as a full-time high school teacher. The school district where he works recently instituted a policy requiring all of its teachers to start working on a master's degree. Pursuant to this new rule, Elijah spent most of the summer of 2017 taking graduate courses at an out-of-town university. His MAGI is $64,000 and expenses are as follows:

Tuition Books and course materials Lodging Meals Laundry and dry cleaning Campus parking $6,600 1,500 ,A000 2,200 200 300 In addition, Elijah drove his personal automobile 2,200 miles in connection with the education. He uses the automatic mileage method. Click here to access Exhibit 9.1. Assume that the AGI limitations of 222 are not exceeded