Carolyn Is Single and Has a College Degree in Finance

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 2010,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:

A) Deduction for and deduction from AGI of $0.
B) Deduction for AGI of $3,900 and deduction from AGI of $700.
C) Deduction for AGI of $4,000 and deduction from AGI of $600.
D) Deduction for AGI of $4,100 and deduction from AGI of $500.
E) None of the above.