Question

. The § 222 deduction for tuition and related expenses is available:

a. Only if the taxpayer itemizes deductions from AGI.
b. To deduct that portion of the tuition in excess of that allowed under the lifetime learning credit.
c. To cover the tuition of a son who does not qualify as taxpayer's dependent.
d. Only if job related.
e. None of these.

Answer 1

The § 222 deduction for tuition and related expenses is available to taxpayers who meet certain criteria and does not depend on itemizing deductions, the lifetime learning credit, dependent status, or job-relatedness.

Step-by-step explanation:

The § 222 deduction for tuition and related expenses is available for taxpayers who meet certain criteria. It is not only available if the taxpayer itemizes deductions from AGI (option a). In fact, the deduction is specifically designed to help taxpayers who do not itemize their deductions (option e).

Additionally, the deduction does not depend on the taxpayer's use of the lifetime learning credit (option b) or whether the son qualifies as a dependent (option c). It is also not limited to job-related expenses (option d).

In summary, option e, None of these, is the correct answer.