Franklin, who is single, is employed as a full-time high school teacher. The school district where he works recently instituted a policy requiring all of its teachers to start working on a master's degree. Pursuant to this new rule, Franklin spent most of the summer of 2020 taking graduate courses at an out-of-town university. His MAGI is $85,000 and his expenses are as follows: Tuition $6,500 Books and course materials 1,500 Lodging 1,400 Meals 800 Campus parking 200 In addition, Franklin drove his personal automobile 1,300 miles in connection with the education. He uses the automatic mileage method. Click here to access Exhibit 9.1. If required round amounts to the nearest dollar. If an amount is zero, enter "O". a. How much, if any, of these expenses might quality as deductions for AGI? b. How much of these expenses might qualify as deductions from AGI? If required, round your answer to the nearest dollar. Max Filing Status Modified AGI Single $65,000 or less More than $65,000 and less than or equal to $80,000 More than $80,000 $130,000 or less Married More than $130,000 and less than or equal to $160,000 More than $160,000