Reba, who holds a bachelor of education degree, is a middle school teacher in Pueblo, Colorado. The school board recently changed its minimum education requirement by prescribing five years of college training. Existing teachers, such as Reba, are allowed 5 years in which to acquire the additional year of education. Pursuant to this requirement, Reba spends her 2004 summer break attending University of Colorado taking education courses.

Reba, who holds a bachelor of education degree, is a middle school teacher in Pueblo, Colorado.  The school board recently changed its minimum education requirement by prescribing five years of college training.  Existing teachers, such as Reba, are allowed 5 years in which to acquire the additional year of education.  Pursuant to this requirement, Reba spends her 2004 summer break attending University of Colorado taking education courses.  Her expenses are as follows:



            Books and tuition                                              $2,250

            Meals                                                                 800

            Lodging                                                             900

            Laundry while in travel status                              350

            Transportation                                                   950


Her education expense deduction is:

a.     $5,250.
b.    $4,850
c.     $4,500.
d.    $2,250.
e.     None of the above.