Ellie, a CPA, incurred the following deductible education expenses to maintain or improve her skills: a. If Ellie is self-employed, what are the amount of and the nature of the deduction for these expenses? b. If, instead, Ellie is an employee who is not reimbursed by his employer, what are the amount of and the nature of the deduction for these expenses (after limitations)?

Travel and transportation $1,700 6,000 Tuition Books Ellie's AGI for the year is $60,000. 800