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For each of the following independent situations, determine whether any of the expenditures qualify as deductible education expenses in connection with a trade or business

For each of the following independent situations, determine whether any of the expenditures qualify as deductible education expenses in connection with a trade or business (Reg. Sec. 1.162-5). Are the expenditures classified as for AGI or from AGI deductions? (If an expense is not deductible, enter "n/a" in the for AGI or from AGI column.)

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