LO.3 Elijah is employed as a full-time high school teacher. The school district for which he works recently instituted a policy requiring all of its teachers to start working on a master's degree. Pursuant to this new rule, Elijah spent most of the summer of 2018 taking graduate courses at an out-of-town university. His expenses include:

Tuition Books and course materials Lodging Meals Laundry and dry cleaning $6,600 1,500 1,700 2,200 200 300 Campus parking In addition, Elijah drove his personal automobile 2,200 miles in connection with the education. He uses the automatic mileage method.

a. How much, if any, of these expenses might qualify as a deduction for AGI?

b. How much, if any, of these expenses might qualify as a deduction from AGP?