Marlo is employed as a full time high school teacher. The school district where he works recently instituted a policy requiring all of its teachers to start working on a master’s degree. Pursuant to this new rule, Marlo spent most of the summer of 2012 taking graduate courses at an out of town university. His expenses are as follows:
|
Tuition |
$6,400 |
|
Books and course materials |
1,400 |
|
Lodging |
1,600 |
|
Meals |
2,400 |
|
Laundry and dry cleaning |
300 |
|
Campus parking |
260 |
In addition, Marlo drove his personal automobile 2,100 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?