Bill walden received a $2,100 grant from his employer and, as required by his employer, used all of the money for tuition and fees to take three graduate-school courses during the period september 1 to december 31 of the current year. walden is not a candidate for a degree and has never received a scholarship or fellowship grant before. he had previously met the minimum educational requirements for his employment position; however, due to new requirements established by his employer, these courses were necessary for him to retain his job. in computing his current-year taxable income, walden should include a. gross income of $2,100 and an education expense deduction of $2,100. b. gross income of $2,100 and no education expense deduction. c. no gross income and no education expense deduction. d. gross income of $0 and an education expense of $2,100