Ellie, a CPA, incurred the following deductible education expenses to maintain or improve her skills:

Travel and Transportation $1,700

Tuition 6,000

Books 800

AGI is $60,000

A. If Ellie is self employed, what are the amount of and nture of the deduction for these expenses?

B. If, instead, Ellie is an employee who is not reimbursed by employer, what are the amount of and nature of the deduction for these expenses (after limitations)?