Samantha, who is single and has MAGI of $58,950, wass 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 $4,590 for tuition and $900 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? Exhibit 9.1 Limitations for Qualified Tuition Deduction Filing Status Modified AGI Maximum Deduction Allowed Single $65,000 or less $4,000 More than $65,000 and less than or $2,000 equal to $80,000 More than $80,000 None Married $130,000 or less $4,000 More than $130,000 and less than $2,000 or equal to $160,000 More than $160,000 None