For each of the following independent situations, determine whether any of the expenditures qualify as deductible education expenses in connection with a trade or business (Reg. Sec. 1.162-5). Are the expenditures classified as for AGI or from AGI deductions?

a. Law school tuition and books for an IRS agent who is pursuing a law degree: $8,000.

b. Continuing professional accounting education expenses of $1,900 for a self-employed CPA: travel, $1,000 (including $200 meals); registration fees, $800; books, $100.

c. MBA education expenses totaling $25,000 for a business executive of a major corporation: tuition, $23,000; transportation, $800; and books, $1,200.

d. Tuition and books acquired for graduate education courses required under state law for a schoolteacher in order to renew a provisional certificate: $1,000.

e. Bar review courses for a recent law school graduate: $3,000.