Elijah is employed as a full time high school teacher. The school district where he works recently instituted a policy requiring all of it's teachers to start working on a master's degree. Pursuant to this new rule, Elijah spent most of the summer of 2016 taking graduate courses at an out of town university. His expenses are as follows:

Tuition. 6,600 Books and course materials. 1,500 Lodging. 1,700 meals. 2,200 laundry and dry cleaning. 200 campus parking. 300

In addition, Elijah drove his personal automobile 2,200 miles in connection with the education. He uses the automatic mileage method.

a.) How much, if any, of these expenses might qualify as deductions FOR AGI?

b.) How much, if any, of these expenses might qualify as deductions FROM AGI?