need some help with this one

2. Daryl is single and has a college degree in accounting and is a self-employed CPA. His AGI is $65,000. During 2022, he enrolled in a part-time M.Acc. (Master of Accounting) program and incurred the following expenses: $5,500 (tuition), $800 (books). $200 (other school supplies), and $100 (transportation to and from campus). His maximum deduction(s) in 2022 is (are): a. Deduction of $0. b. Deduction for AGI of $6,600 and deduction from AGI of $0. c. Deduction for AGI of $4.000 and deduction from AGI of $0 d. Deduction for AGI of $4.000 and deduction from AGI of $2.600