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. $1\mathrm{.}162-5).$ Are the expenditures classified as for AGI or from

AGI deductions?

a$.$ Law school tuition and books for a self$-$employed individual who works in the income

tax business and is pursuing a law degree: $$8,000.$

b$.$ Continuing professional accounting education expenses of $$1,900$ for a self$-$employed

CPA: travel, $$1,000($including $$200$ meals$)$; registration fees, $$800$; books, $$100.$

c$.$ MBA education expenses for a self$-$employed individual totaling $$25,000$: tuition,

$$23,000$; transportation, $$800$; and books, $$1,200.$

d$.$ Bar review courses for a recent law school graduate: $$3,000$