In connection with 222 (deduction for qualified tuition and related expenses), comment on the relevance of the following:

1. The standard deduction is claimed.
2. Enrollment at a college does not require the payment of a student activity fee.
3. Miscellaneous itemized deductions are not allowed.
4. The taxpayer is married and files a separate return.
5. A father pays the tuition on behalf of a daughter who does not qualify as his dependent.
6. The taxpayer is single and has MAGI of $80,001.
7. The lifetime learning credit is claimed.
8. The taxpayer, a CPA, pays for tuition and course materials to attend law school.