Final answer:
According to IRC § 222, deductible a) education expenses are those related to maintaining or improving job skills. Expenses to meet minimum educational requirements for your current job are deductible.
Step-by-step explanation:
Under the Internal Revenue Code (IRC) § 222, education expenses that are deductible are those which are related to maintaining or improving skills required for your present employment or are required by law.
your employer for you to keep your present salary, status, or job. However, expenses related to courses that are needed to meet the minimum educational requirements of your present trade or business,.
That qualify you for a new trade or business, are not deductible.Therefore, the correct answer to the question about which education expenses are deductible pursuant to IRC § 222 is:
a. Education expenses related to meeting the minimum educational standards for their existing job. Education expenses that qualify you for a new trade or business would not be deductible under this section per IRC § 222.