This fall manfred enrolled in the law school at state university (a qualified educational institution) and paid $6,200 in tuition. until his enrollment manfred worked as a stock broker and this year he reports $70,000 in wages. if manfred files single and reports no other items of income or expense how much of the tuition can he deduct as a business expense? -manfred can deduct half of his tuition for agi.-manfred can deduct half of his tuition as a miscellaneous itemized deduction.-manfred can deduct $6,200 for agi.-manfred can deduct $6,200 as a miscellaneous itemized deduction.-none - the tuition is not deductible as a business expense.