Anne works for a CPA firm as a secretary/receptionist and earns approximately $27,000 per year. About five years earlier, she had completed 70 credit hours at State U. To increase her career potential, she decided co enroll at the local university co continue her college education and gee an undergraduate degree in accounting with the ultimate goal of obtaining her CPA certificate. During 2017, she incurred the following education expenses:

Tuition and fees                $3,500
Books and supplies               800

What are Anne's options as co the deductibility of the above expenses for 2017? How wottld your answers change if the tax year were 2018 rather than 2017?