For the past two years, Minsu, a Korean American, has worked as a high school physical education teacher. He is also a body-builder and a part-time graduate student in educational technology at State University. In preparing for a masters thesis he has decided to participate in Arnolds World Body-building training program and analyzing advanced technology used to help students absorb physical education. Arnolds training program has a regular faculty, curriculum, an enrolled body of students, and advanced technology in its gym equipment.

Minsu earned $4,000 during the fall 20X5 as a body-builder by coming in second in the state contest. Minsu paid $3,000 in spring 20X5 for his masters degree tuition at State University for one class on advanced computer technology and another $5,000 to participate at Arnolds. How much can Minsu deduct? Minsu knows about relevant educational tax credits and want you to focus just on the deductions.