Safina, a Single Taxpayer with Adjusted Gross Income of $100,000

Safina, a single taxpayer with adjusted gross income of $100,000, works as an engineer for the Wabash Corporation. The corporation reimburses all its employees 80% of tuition, fees and books for courses taken at the local university. Safina incurs $8,000 of expenses and can deduct the remaining 20% of the education expense I. Only if the course improves her skills as an engineer. II. Is not a deduction from adjusted gross income.

A) Only statement I is correct.
B) Only statement II is correct.
C) Both statements are correct.
D) Neither statement is correct.