costs of transportation between a taxpayer's place of work and school that are deductible for adjusted gross income as ordinary and necessary employee business expenses. For these costs to qualify for deductibility, they have to meet the following conditions: (1) the education maintains or improves skills required by the taxpayer in employment or other trade or business; or (2) the education meets the expressed requirements imposed by either the individual's employer or applicable law, and such requirements must be satisfied to retain the taxpayer's job, position, or rate of compensation. Travel that itself is the educational activity is not deductible.