In 2018 Lindsey Decides She No Longer Wants to Work

In 2018 Lindsey decides she no longer wants to work in public accounting and decides to attend massage therapy school so that she may work as a massage therapist. She spends $6,000 for the education, obtains the required training and licensures in 2018, and began working with clients within her new career as a massage therapist in November 2018. For Susie, is the massage therapy school a work-related education expense?

A) Yes, the education is required by her potential employers and the law.
B) Yes, the education is required to meet the minimum educational requirements of the trade.
C) No, the education is not required by her potential employers or the law
D) No, the education is required to meet the minimum educational requirements of the trade.