For the past two years, Minsu, a Korean American, worked as a high school physical education teacher. He was also a body-builder and a part-time graduate student in educational technology at State University. As part of preparing a masters thesis, Minsu decided to participate in Arnolds World Body-building training program and analyze advanced technology used to help students absorb physical education. Arnolds training program had 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; he came in second in the state contest. Minsu paid $5,000 in spring 20X5 for tuition related to his masters degree at State University for one class on advanced computer technology and another $3,000 to participate in the gym. How much can Minsu deduct? Minsu knows about relevant educational tax credits and wants you to focus just on the deductions.