Lleyton is single and has adjusted gross income for 2016 of $58,000. He works as a marketing manager for a national clothing store. During the year he enrolls in two business courses at Heath University. Even though the courses improve his job skills, his company does not reimburse him for the $1,500 in tuition.
a. How should Lleyton account for the education expense on his tax return?
b. Assume same the same facts as in part a, except that his tuition is $4,200.
c. Assume the same facts as in part a, except that his adjusted gross income is $82,000.
d. Assume the same facts as in part a, except that his adjusted gross income is $73,000 and his tuition is $3,200.