Samantha, who is single and has MAGI of $28,000, was recently employed by an accounting firm. During the year, she spends $2,500 for a CPA exam review course and begins working on a law degree in night school. Her law school expenses were $4,200 for tuition and $450 for books (which are not a requirement for enrollment in the course).

Assuming no reimbursement, how much can Samantha deduct for the:

a. CPA exam review course? $X

b. Law school expenses? $X

please explain how you got your answer. Thank you