Johnny received a $2,100 grant from his employer and, as required by his employer, used all of the money for tuition and fees to take three graduate-school courses during the period September 1 to December 31 of the current year. Johnny is not a candidate for a degree and has never received a scholarship or fellowship grant before. He had previously met the minimum educational requirements for his employment position; however, due to new requirements established by his employer, these courses were necessary for him to retain his job. In computing his current-year taxable income, Johnny should include

A. Gross income of $2,100 and an education expense deduction of $2,100.

B. Gross income of $2,100 and no education expense deduction.

C. No gross income and no education expense deduction. (correct answer)

D. Gross income of $0 and an education expense of $2,100.

(1) See the multiple-choice question above, which deals with how to treat a grant from an employer that pays for tuition.

Required: Rank the four answers from most attractive to the taxpayer to least attractive to the taxpayer.

	Write the LETTER answer from the multiple-choice question above	A thorough explanation of why this answer is most/least attractive or somewhere in between
Most attractive
2nd most
2nd least
Least attractive