Which of the taxpayers has qualified education expenses and will be allowed a deduction for tuition and fees? Duncan, a full-time student, is filing single with a modified adjusted gross income of $27,000. He paid for a dorm room and meal plan at a qualified educational institution. Edward, a part-time student, is filing jointly with a modified adjusted gross income of $135,000. He bought books from an off-campus bookstore which were required for attendance at a qualified educational institution. Laurie, a part-time student, is filing jointly with a modified adjusted gross income of $163,000. She bought books from a qualified educational institution which were required for attendance. Tina is enrolled in one credit hour at a qualified educational institution and is filing single. She has $47,000 of modified adjusted gross income and bought required supplies for her class at a qualified educational institution