Jack received $3,000 in educational assistance benefits from his employer during 2018 to reimburse him for the cost of course tuition and fees for him to earn a degree. The benefits were paid under an accountable plan and were not included in Jack's W-2. He has a modified adjusted gross income of $20,000 and he files single. A list of Jack's 2018 expenses follows. What is Jack's deductible tuition and fee expense?

• $500 for a bowling class not required for his degree
• $2,000 for accounting courses required for his degree
• $500 for textbooks
• $500 for lab fees for courses required for his degree

	$0
	$4,500
	$4,000
	$3,000