A taxpayer is currently enrolled as a full-time student in a graduate LL.M program in taxation. He graduated from law school in June, studied full-time for the Bar during the summer, and then immediately began the LL.M. classes in September. The taxpayer will pay $15,000 in tuition costs for the program during the current year. The taxpayer's spouse will earn $50,000 in salary income this year. Will the taxpayer be able to deduct any of the LL.M. tuition costs?