During the current year Clifton, a corporate CEO, took a two-week seminar at the National Strategy Association on strategic planning in order to improve his strategic planning skills. The tuition and fees totaled $14,000, which he paid out-of-pocket since his company does not have tuition reimbursement program. Clifton's AGI is $120,000 for the year. Assuming he is single, in the 35% marginal tax rate bracket, and has no other deductions to claim, how is this expense best treated on his current year tax return?
A) A deduction to arrive at AGI.
B) An itemized deduction.
C) Either a deduction to arrive at AGI or an itemized deduction, at the taxpayer's option.
D) Neither a deduction to arrive at AGI nor an itemized deduction; the expense is not deductible.