In connection with section 222 (deduction for qualified tuition and related expenses), comment on the relevance of the following:

a.) The standard deduction is claimed

b.) Enrollment at a college does not require the payment of a student activity fee.

c.) Miscellaneous itemized deductions are less than 2% of AGI

d.) The taxpayer is married and filed a separate return.

e.) A father pays the tuition on behalf of a daughter who does not qualify as his dependent.

f.) The taxpaer is single and has a MAGI of $80,001.

g.) The lifetime learning credit is claimed.

h.) The taxpayer, a CPA, pays for tuition and course materials to attend law school.