Jack had unreimbursed education expenses of $16,000 and interest on an education loan of $1,800 related to his MBA costs at Emory University.

What is the tax treatment of the unreimbursed education costs?

1. Deduction for AGI as a business expense
2. Deduction from AGI on Schedule A
3. Not deductible, because the tuition and fees deduction was repealed in the Taxpayer Certainty and Disaster Tax Relief Act of 2020 for tax years beginning after 2020.
4. Eligible for the Lifetime Learning Credit.