B Works for AC Manufacturing Co

B works for AC Manufacturing Co.as a janitor.Due to new federal regulations regarding plant safety, AC has required that all janitors take a night class in occupational safety at a local trade school.Although B would be happy to take the class and keep his current position, he has learned that by completing the course he will be eligible to be considered for a supervisory janitor position.B wants to deduct the cost of attending the night school class, which is not reimbursed to him.Ignoring the special deduction for qualified tuition, which statement best describes the deductibility of the cost?

A) B may not deduct the cost of the night school class if the supervisory position is considered a change in duties.
B) B may not deduct the cost of the night school class if it is not necessary to meet the minimum educational requirements of B's trade or business.
C) B may not deduct the cost if the education qualifies B for a new trade or business.
D) B may not deduct the cost if the education merely maintains his current skills.