Samantha, who is single and has MAGI of $41,850, was recently employed by an accounting firm. During the year, she spends $3,450 for a CPA exam review course and begins working on a law degree in night school. Her law school expenses were $5,985 for tuition and $645 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