Jack received $3,000 in educational assistance benefits from his employer during 20Xl to reimburse him for the cost of course tuition and fees for him to earn a degree. The benefits were paid under an accountable plan and were not included in Jack's W-2. He has a modified adjusted gross income of $20,000 and he files single. A list of Jack's 20Xl expenses follows. What is Jack's deductible tuition and fee expense? $500 for a bowling class not required for his degree $2,000 for accounting courses required for his degree $500 for textbooks $500 for lab fees for courses required for his degree a. $0 b. $4,500 C. $4,000 d. $3,000