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Samantha, who is single and has MAGI of $45,900, recently was 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 $4,140 for tuition and $825 for books (which are not a requirement for enrollment in the course). Click here to access Exhibit 11.1. If an amount is zero, enter " 0 ". Assuming no reimbursement, how much of these expenses can Samantha deduct? x Feodbas T Check Mr Work Under certain circumstances, an employee can deduct expenses incurred for education as ordinary and necessary business expenses