In each of the following independent situations, determine how much, if any, qualifies as a deduction for AGI under 222 (qualified tuition and related expenses).

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If an amount is zero, enter 0.

a. Lily is single and is employed as an architect. During 2015, she spends $4,100 in tuition to attend law school at night. Her MAGI is $64,000.

How much, if any, qualifies as a deduction for AGI under 222 (qualified tuition and related expenses)? $ _____________ What is the amount of her deduction? $ ______________

How much, if any, of the above amount not allowed under 222 might otherwise qualify as a deduction from AGI? $ ______________

b. Liam is single and is employed as a pharmacist. During 2015, he spends $2,400 ($2,100 for tuition and $300 for books) to take a course in herbal supplements at a local university. His MAGI is $81,000.

How much, if any, qualifies as a deduction for AGI under 222 (qualified tuition and related expenses)? $ _____________ What is the amount of his deduction? $ ________________

How much, if any, of the above amounts not allowed under 222 might otherwise qualify as a deduction from AGI? $ ______________

c. Hailey is married and is employed as a bookkeeper. She spends $5,200 for tuition and $900 for books and supplies in her pursuit of a bachelor's degree in accounting. Her MAGI is $40,000 on the separate return she files.

How much, if any, qualifies as a deduction for AGI under 222 (qualified tuition and related expenses)? $ ________________

How much, if any, of the above amount not allowed under 222 might otherwise qualify as a deduction from AGI? $ ________________

d. John spends $6,500 of his savings on tuition to attend Carmine State College. John is claimed as a dependent by his parents.

How much, if any, qualifies as a deduction for AGI under 222 (qualified tuition and related expenses)? $ _________________

How much, if any, of the above amounts not allowed under 222 might otherwise qualify as a deduction from AGI? $ _________________