Rhonda, who is married filing a joint return, is employed as a full-time high school teacher. The school district where she works recently instituted a policy requiring all of its teachers to start working on a master's degree. Pursuant to this new rule, Rhonda spent most of the summer of 2019 taking graduate courses at a local university. Her MAGI is $125,000 and her expenses are as follows:

Tuition $4800
Books 850
Course materials 250
Campus parking 300

a. How much, if any, of these expenses might qualify as deductions for AGI?
b. How much of these expenses might qualify as deductions from AGI?