Samantha, who is single and has MAGI of $46,350, was recently employed by an accounting firm. During the year, she spends $3,000 for a CPA test review course and begins working on a law degree in night school. Her law school expenses were $6,660 for tuition and $705 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".

Assuming no reimbursement, how much of these expenses can Samantha deduct? $fill in the blank 1