In each of the following independent situations, determine how much, if any, qualifies as a deduction for AGI under § 222 (qualified tuition and related expenses):

a. Lily is single and is employed as an architect. During 2014, she spends $4,100 in tuition to attend law school at night. Her MAGI is $64,000.
b. Liam is single and is employed as a pharmacist. During 2014, he spends $2,400  ($2,100 for tuition and $300 for books) to take a course in herbal supplements at a local university. His MAGI is $81,000.
c. Hailey is married and is employed as a bookkeeper. She spends $5,200 for tuition and $900 for books and supplies pursuing a bachelor’s degree in accounting. Her MAGI is $40,000 on the separate return she files.
d. John spends $6,500 of his savings on tuition to attend Carmine State College. John is claimed as a dependent by his parents.
e. How much, if any, of the above amounts not allowed under § 222 might otherwise qualify as a deduction from AGI?