To maintain his skills, Danny is taking a course at the local college to learn how to upgrade computer hardware. Danny works as a web-designer at a local company. Danny is paying all of the fees required to take the 2-year course. Is he allowed to deduct his education expenses and if so, on which form?

a) No; these expenses are not deductible.

b) Yes; only on Schedule A as employee business expense

c) Yes; on Form 1040 as Tuition and Fees adjustment or on Schedule A

d) Yes; on Schedule A or on Form 1040 either as a Tuition and Fees adjustment or as a Lifetime Learning Credit depending on Dannys AGI