During the current year, Harry, a corp. CEO, took a two week seminar at the National Strategy Ass. on strategic planning in order to improve his planning skills. The tuition and fees totaled $14,000, which he paid out of pocket since his company does not have a tuition reimbursement program. Harry's AGI is $120,000 for the year. Assuming Harry is single, in the 35% marginal tax bracket, and has no other deductions to claim, how is this expense best treated on his current year tax return?

a:an itemized deduction

b: Either a deduction to arrive at AGI or an itemized deduction, at the taxpayers option.

c: Neither a deduction to arrive at AGI or an itemized deduction, at the tax payers option.

d: A deduction to arrive at AGI