Bill Walden received a $2,100 grant from his employer and, as required by his employer, used all of the money for tuition and fees to take three graduate-school courses during the period September 1 to December 31 of the current year. Walden is not a candidate for a degree and has never received a scholarship or fellowship grant before. He had previously met the minimum educational requirements for his employment position; however, due to new requirements established by his employer, these courses were necessary for him to retain his job. In computing his current-year taxable income, Walden should include A. Gross income of $2,100 and an education expense deduction of $2,100. B. Gross income of $2,100 and no education expense deduction. C. No gross income and no education expense deduction. D. Gross income of $0 and an education expense of $2,100