Which of the Following Payments Are Currently Deductible

Multiple Choice

Which of the following payments are currently deductible?
I.Sweeney Corporation pays tuition to an MBA program for Phyllis, the controller.
II.Amber's Construction Company pays the tuition for Karl's son. Karl is a local building inspector and has no other relationship with the company.
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A) Only statement I is correct.
B) Only statement II is correct.
C) Both statements are correct.
D) Neither statement is correct.