Samantha, who is single and has MAGI of $50,850, was recently employed by an accounting firm. During the year, she spends $2,550 for a CPA exam review course and begins working on a law degree in night school. Her law school expenses were $4,905 for tuition and $375 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 "O". Assuming no reimbursement, how much of these expenses can Samantha deduct? 4,000 X