Which of the Following Would Not Be a Characteristic of a Qualifying

Which of the following would not be a characteristic of a qualifying educational expense deduction?

A) The education must be required by your employer and serve to maintain or improve your skills in your present work.
B) The education must enable you to meet the minimum skills for your present job.
C) It reduces your taxable income only if you itemized.
D) For it to reduce your taxable income,your job related deductions must exceed 2 percent of your adjusted gross income.