Complete the statements below regarding Section $222.$

Under $222,$ a deduction

forfromfor

AGI is allowed for qualified tuition and related expenses involving higher education $($i$.$e$.,$ postsecondary$).$ The deduction is the

greaterlesserlesser

of the qualifying amount spent or the maximum amount allowed by $222.$

What is the maximum amount allowed for a single taxpayer with the following MAGI? If an amount is zero, enter $"0".$

MAGI of $$90,000$: $fill in the blank $3$

MAGI of $$68,000$: $fill in the blank $4$

MAGI of $$45,000$: $fill in the blank $5$

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Under certain circumstances, an employee can deduct expenses incurred for education as ordinary and necessary business expenses.