Indicate the amount, if any, of deductible education expenses in each of the following cases. Comment briefly on your answer and state whether the deduction is deductible for or from adjusted gross income:
a. C is self-employed as a plumber, but is training to become a computer programmer. During the year, he paid $500 for tuition and books related to a college course in programming.
b. E is self-employed as a licensed nurse. During the year, she spent $300 on courses to become a registered nurse.
c. R paid a $1,000 fee to take the C. P.A. exam and $3,000 for a C. P.A. review course. R currently is employed by a public accounting firm. The firm reimbursed him for the course.