All of the Following May Deduct Education Expenses Except

Multiple Choice

All of the following may deduct education expenses except:

A) Richard is a self-employed dentist who incurs expenses to attend a convention on new techniques in oral surgery.
B) Paige is an accountant who incurs expenses to take a CPA exam review course.
C) Hope is a business executive who incurs expenses to pursue an MBA degree.
D) Marvin is a high school teacher who incurs expenses for education courses to meet new course requirements to maintain his job.