The scenario continues. Jake, a math teacher, is single and will take a three-month sabbatical during the tax year. During the sabbatical, he will take several specialized courses in advanced mathematics. His modified adjusted gross income is $30,000 and his tax liability is $4,000.

Now assume that Jake plans to deduct his tuition expenses as job education on his Form 1040, Schedule C, in addition to claiming the lifetime learning credit. How much can he claim as a deduction?