In each of the following independent situations, determine how much, if any, qualifies as a deduction for ag i under §222 (qualified tuition and related expenses): a. lily is single and is employed as an architect. during 2019, she spends $4,100 in tuition to attend law school at night. her modified agi (magi) is $64,000. b. liam is single and is employed as a pharmacist. during 2019, he spends $2,400 ($2,100 for tuition and $300 for books) to take a course in herbal supplements at a local university. his magi is $81,000. c. hailey is married and is employed as a bookkeeper. she spends $5,200 for tuition and $900 for books and supplies pursuing a bachelor’s degree in accounting. her magi is $40,000 on the separate return she files. d. john spends $6,500 of his savings on tuition to attend carmine state college. john is claimed as a dependent by his parents.