what is Carolyn’s deduction from and for AGI?

Question by Ronda F: what is Carolyn’s deduction from and for AGI?
Carolyn is single and has a college degree in finance. She is employed as a loan officer at a bank; her yearly AGI approximates $ 50,000. During 2005, she enrolled in a weekend MBA program and incurred the following nonreimbursed expenses: $ 3,900 (tuition), $ 300 (books), $ 200 (other school supplies), and $ 200 (transportation to and from campus). Disregarding the 2%-of-AGI limitation, as to the MBA program, Carolyn has a:

Best answer:

Answer by jo_in_az
Carolyn’s non-reimbursed business expenses do not exceed the standard deduction for 2005 (Single $ 5000). Therefore, she should use the Tuition and Fees deduction to drop her AGI by $ 3,900. She cannot claim the books, other school supplies or transportation expenses without using Schedule A–and without other deductions, she’d be better off lowering her AGI.

Her AGI would be $ 46,100 – $ 5,000 Std Ded – $ 3200 Pers Exemption for a Taxable Income of $ 37,900.

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