Samantha, who is single and has MAGI of $34,200, was recently employed by an accounting firm. During the year, she spends $3,000 for a CPA exam review course and begins working on a law degree in night school. Her law school expenses were $6,435 for tuition and $525 for books (which are not a requirement for enrollment in the course). Click here to access Exhibit 9.1. If an amount is zero, enter "0". a. Assuming no reimbursement, how much can Samantha deduct for the CPA exam review course? b. Assuming no reimbursement, how much can Samantha deduct for the Law school expenses