Which of the following self-employed taxpayers may deduct their education expenses as a trade or business expense on Schedule C? Mike incurred $475 in fees related to his stock broker professional licensing exam. Hilda incurred $1,050 in expenses to meet the legal requirements to maintain her CPA license. Marion is a tax accountant. During the year, he began law school and paid $5,000 in tuition. While Marion does not want to practice law, he feels that a law license will enhance his tax practice. Gilbert is a licensed CPA. Since there were some significant auditing rule changes during the past few years, he took a graduate level auditing course at the local university to improve his understanding of the current professional standards. Total cost of the course was $2,000. Hilda and Gilbert Support Gilbert and Mike Marion, Gilbert, and Hilda Hilda